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【多选题】
某企业只生产一种产品，月末时，某辅助车间分配辅助生产费用100 000元，其中基本生产车间耗用50 000元，销售部门耗用10 000元，在建厂耗用40 000元，则应借记（ ），贷记“生产成本——辅助生产成本100 000元”A.
生产成本——基本生产成本50 000元
B.
制造费用50000元
C.
营业费用10 000元
D.
在建工程40000元
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举一反三
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A.
Late as it was
B.
As it was late
C.
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D.
Because of its late
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Because
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