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【多选题】
【产品成本·多选题】下列关于约当产量比例法的说法中,正确的有( )。(年)
A.
这种方法适用于各月月末在产品数量较多，各月在产品数量变化也较大，直接材料成本在生产成本中所占比重较大且材料在生产开始就全部投入的产品
B.
各工序产品的完工程度可事先制定，产品工时定额不变长期使用
C.
如果材料是在生产开始时一次性投入的，无论在产品的完工程度如何，与完工产品负担同样材料成本
D.
如果材料是随着生产过程陆续投入的，则应按照各工序投入的材料成本在全部材料成本中所占的比例计算在产品的约当产量
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