Wich of the following statements about costing methods is/are true?

In a Cost Analysis report in time-based activity-based costing, the cost per minute of the resource supplied is based on the practical capacity of the resources supplied.

Under absorption costing, a portion of fixed manufacturing overhead cost is released from inventory when production volume exceeds sales volume.

Activity-based costing assumes that departmental overhead rates will correctly assign overhead costs in situations where a company has a range of products that differ in volume, lot size, or complexity of production.