Which of the following allocation methods in cost center accounting use secondary cost elements? Note: There are 3 correct answers to this question.

Activity allocation transfers costs for internal services (e.g., machine hours, labor) from a sender cost center to a receiver using a secondary cost element, reflecting the value of the activity.

Periodic reposting is used to correct incorrect original account assignments for primary costs; it moves existing primary costs using their original primary cost elements.

Distribution allocates original primary costs from a sender to receivers, maintaining the original primary cost elements, thus it does not use secondary cost elements.

Overhead surcharges (or overhead calculation) apply additional costs (e.g., administrative overhead) as a percentage or fixed amount to a base, posting these overheads using secondary cost elements.

Assessment bundles various primary and/or secondary costs from a sender cost object and allocates them to receivers using a single secondary cost element, masking the original cost elements.