【单选题】
A <{p}><{font _mstmutation="1" _msthash="20496" _msttexthash="11899654"}>直接材料<{/font}><{br/}><{/p}>
B <{p}><{font _mstmutation="1" _msthash="20500" _msttexthash="10906896"}>直接人工<{/font}><{br/}><{/p}>
C <{p}><{font _mstmutation="1" _msthash="20497" _msttexthash="26065585"}>固定性制造费用<{/font}><{br/}><{/p}>
D <{p}><{font _mstmutation="1" _msthash="20501" _msttexthash="41856763"}>无法确定变动制造费用<{/font}><{br/}><{/p}>
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