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【单选题】
在辅助生产费用采用计划成本分配法时,为了简化计算工资,辅助生产劳务的成本差异一般全部计入 ( )。
A.
管理费用
B.
辅助生产成本
C.
制造费用
D.
营业外损益
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A.
Why
B.
How
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What
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A.
in front of 
B.
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A.
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B.
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C.
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D.
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A.
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D.
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