What is the last step in developing an ABC system? O a) Assign the overhead costs to products using the cost driver rates b) Allocate the costs to the activities using the activity cost allocation rates O c) Calculate an activity cost allocation rate for each activity Od) Identify the primary activities and estimate a total cost pool for each.The following sales information is provided for JBC Inc.: Budgeted sales units - Quarter 1 56,600 Budgeted sales units - Quarter 2 49,900 Budgeted sales units - Quarter 3 53,600 Budgeted sales units - Quarter 4 62,050 The company has a policy that its ending finished goods inventory in any quarter should equal to 20% of next quarter's sales units. Beginning inventory in Quarter 1 consists of 11,320 units. The expected number of units to be produced in Quarter 1 equals to O a) 66, 580 O b) 50,640 O c) 46,620 O d) 55,260