The work center influences cost calculation in the maintenance order via the cost center and activity type, and via the activity type and hourly rate. The cost center and activity type are assigned to the work center in the master data, and they determine the planned costs of the work center. The activity type and hourly rate are used to calculate the actual costs of the work center based on the actual hours reported for the maintenance order operations.
Option A (Via cost center assigned to a personnel number) is incorrect, because the cost center assigned to a personnel number is not relevant for the cost calculation of the work center. Option C (Via organizational unit and personal hourly rate) is also incorrect, because the organizational unit and personal hourly rate are not used to calculate the costs of the work center.
References:
Cost Centers and Activity Types
Work Center Utilization
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