单选题:企业月末在产品数量较多、各月在产品数量变化不大时,最适宜将产品生产费用在完工产品和月末在产品之间分配的方法是( )。

题目内容:
企业月末在产品数量较多、各月在产品数量变化不大时,最适宜将产品生产费用在完工产品和月末在产品之间分配的方法是( )。 A.定额比例法
B.不计算在产品成本法
C.约当产量比例法
D.在产品按固定成本计算法
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