absorption costing

: Which TWO of the following statements are correct in relation to a manufacturing company
operating an absorption costing system?
? Only fixed production costs are included in absorption rates
? Closing inventory is valued at variable production cost per unit
? Overhead absorption rate for a single standard product can be calculated by dividing total
production overhead by the number of units produced
? Indirect costs of production are absorbed into a product’s cost through a predetermined overhead
absorption rate

i have exam tomorrow please help which one is the correct answer