Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine which sentence can be inferred from the statement. Incorrect choices change the meaning in important ways or have details that are not mentioned in the statement. Indicate your answer as 1,2, or 3 corresponding to the choice number of the selected sentence.
Input: Statement: In addition to activity-based costing, quality and cycle time factors are studied for a complete analysis of performance measurement. Choices:  1. Performance measurements include consideration for activity based costing. 2. Performance is a subjective quality and cannot be measured. 3. Quality and cycle time factors are usually the most important aspects of performance measurement.

1