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【单选题】
原材料费用的分配方法中，有利于加强原材料消耗的实物管理的方法是（ ）。A.
按产品的原材料定额消耗量比例分配
B.
按产品的原材料定额费用比例分配
C.
按产品的体积分配
D.
按产品的重量分配
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