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【单选题】
计提本月固定资产折旧5000元,其中车间使用的固定资产折旧3500元,企业管理部门使用的固定资产折旧1500元。
A.
借：生成成本 3500 管理费用 1500 贷：累计折旧 5000
B.
借：制造费用 3500 管理费用 1500 贷：固定资产 5000
C.
借：制造费用 3500 管理费用 1500 贷：累计折旧 5000
D.
借：制造费用 3500 管理费用 1500 贷：生产成本 5000
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