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Hosmer Industries provides the following information about resources and usage:

Unused Resources CapacityCost Driver VolumeResources used Materials$ $5,9006,400$poundsPower$3,854272$hoursSetups$2,02062$setupsPurchasing$4,54064$purchase ordersClient assistance$18,46040$inquiriesSupervision$8,380256$labor$-$hoursFacility cost$6,9403,360$square metersResources supplied Materials$ $306,700$ Power$46,014$ Setups$58,502$ Purchasing$57,660$ Client assistance$38,100$ Supervision$72,636$ Facility cost$104,380$

$b.$ Which $of$ the following statement$(s)$ are true?

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Unit$-$related costs vary directly with output.

Unit$-$related costs vary directly with output.

Capacity related costs are long$-$term costs and cannot $be$ changed quickly $in$ the short term.

Capacity related costs are long$-$term costs and cannot $be$ changed quickly $in$ the short term.

Unused resource capacity $is$ the difference between resources supplied and resources used.

Unused resource capacity $is$ the difference between resources supplied and resources used.

Unit$-$related costs typically have unused resources.

Unit$-$related costs typically have unused resources.

Capacity related costs typically have unused resources.

Capacity related costs typically have unused resources.