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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 |