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【单选题】
某企业现有 5000件积压的在产品,其制造成本为5000 0元。如果 购置15000元专用模具, 同时 再支出20000元料工费, 再加工后 以单价8000元出售,则这个方案中的沉落成本是( )
A.
8000元
B.
15000元
C.
20000元
D.
50000元
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