Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine the neutral choice based on your inference from the statement and your commonsense knowledge. The neutral choice is a sentence that neither agrees nor disagrees with the statement. Indicate your answer as '1', '2', or '3', corresponding to the choice number of the selected sentence. If sentence X agrees with sentence Y, one's correctness follows from the other one. If sentence X disagrees with sentence Y, they can not be correct at the same time.
Input: Statement: More specifically, it is based on the accrued cost of the major functions and their cost elasticities with respect to volume. Choices: 1. It is based on the cost of major functions and the cost elasticities. 2. It is based off the revenue from the volume. 3. The cost of the functions are affected drastically by the volume.

3