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【单选题】
某公司生产A、B两种产品,A产品和B产品为联产品。10月份发生加工成本1 200万元,假定A产品和B产品在分离点上的数量分别为700件和300件。采用实物量分配法分配联合成本。B产品应分配的联合成本为( )万元。A.
840
B.
360
C.
1 200
D.
120
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