Question：Which of the following statements about predetermined overhead absorption rates are true?
　　A. (i) Using a predetermined absorption rate avoids fluctuations in unit costs caused by abnormally high or low overhead expenditure or activity levels
　　B. (ii) Using a predetermined absorption rate offers the administrative convenience of being able to record full production costs sooner
　　C. (iii) Using a predetermined absorption rate avoids problems of under/over absorption of overheads because a constant overhead rate is available
　　The correct answer is: (i) and (ii)
　　解析：Statement (i) is correct because a constant unit absorption rate is used throughout the period.
　　Statement (ii) is correct because 'actual' overhead costs, based on actual overhead expenditure and actual activity for the period, cannot be determined until after the end of the period.
　　Statement (iii) is incorrect because under/over absorption of overheads is caused by the use of predetermined overhead absorption rates.