【单选题】
A <{p}><{font _mstmutation="1" _msthash="20493" _msttexthash="13881231"}>制造费用<{/font}><{br/}><{/p}>
B <{p}><{font _mstmutation="1" _msthash="20489" _msttexthash="11193221"}>生产成本<{/font}><{br/}><{/p}>
C <{p}><{font _mstmutation="1" _msthash="20490" _msttexthash="17989569"}>变动生产成本<{/font}><{br/}><{/p}>
D <{p}><{font _mstmutation="1" _msthash="20491" _msttexthash="17989569"}>变动生产成本<{/font}><{br/}><{/p}>
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