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【单选题】
结算本月应付职工薪酬，按用途归集如下：A产品生产工人工资5000元；B产品生产工人工资4000元。本月共发生制造费用金额2700元，根据生产工人工资比例分配并结转本月制造费用，以下说法不正确的是______。A.
A产品分配制造费用1500元
B.
B产品分配制造费用1200元
C.
B产品分配制造费用比例为55.56%
D.
应贷记制造费用2700元
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