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【单选题】
下列关于直接材料用量差异计算的说法中,正确的有______。
A.
直接材料用量差异=(实际用量-实际产量下标准用量)×标准价格
B.
直接材料用量差异=(实际用量-实际产量下标准用量)×实际价格
C.
直接材料用量差异=(实际用量-标准产量下标准用量)×标准价格
D.
直接材料用量差异等于实际用量与标准价格的乘积,减去实际产量下标准成本总额
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