State which of the following are the characteristics of service costing.
1. High levels of indirect costs as a proportion of total costs
2. Use of composite cost units
3. Use of equivalent units
(a) (1) only
(b) (1) and (2) only
(c) (2) only
(d) (2) and (3) only
1. High levels of indirect costs as a proportion of total costs
2. Use of composite cost units
3. Use of equivalent units
(a) (1) only
(b) (1) and (2) only
(c) (2) only
(d) (2) and (3) only