After the cost per equivalent unit is calculated, costs can be assigned to a. ending Work in Process inventory and the units completed and transferred out of the department. b. beginning Work in Process inventory and ending Work in Process inventory c. beginning Work in Process inventory and the units started this period d. units started this period and units completed and transferred out this period. 22. Hane Corporation uses the following activity rates from its activity-based to assign overhead costs to products Activity Cost Pools Assembling products Processing customer orders Setting up batches Activity Rate $9.40 $31.16 $43.80 per assembly hour per customer order per batch Data for one of the company's products follow: Product U94W 368 57 Number of assembly hours Number of customer orders Number of batches 61 How much overhead cost would be assigned to Product U94W using the activity- based costing system? a. $42,299.46 b. $206.76 c. $7,907.12 d. $2,789.83