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【单选题】
奔马公司生产单一产品,实行标准成本管理。每件产品的标准工时为3小时,固定制造费用的标准成本为6元,企业生产能力为每月生产产品400件。1月份公司实际生产产品350件,发生固定制造成本2250元,实际工时为1100小时。根据上述数据计算,1月份公司固定制造费用效率差异为( )元。A.
100
B.
150
C.
200
D.
300
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