假定S公司只生产一种甲产品,该产品耗用A、B两种直接材料,每生产一件甲产品消耗A、B两种材料定额分别为20千克、30千克,A、B两种材料的单位价格分别为15元/千克、22元/千克,则该企业直接材料的标准成本为()
A.300元
B.660元
C.960元
D.990元
正确答案是C
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