題目:在分批法下,如果一張訂單中生產(chǎn)多件相同產(chǎn)品,則產(chǎn)品的成本計(jì)算應(yīng)( )。A. 按訂單合并計(jì)算B. 按產(chǎn)品分別計(jì)算C. 按生產(chǎn)批次合并計(jì)算D. 按生產(chǎn)周期合并計(jì)算