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[单选题]
辅助生产费用分配方法中，按照数学中解联立方程的方法，计算辅助生产劳务的单位成本,然后根据受益单位耗用的数量和单位成本计算分配轴助生产费用的分配方法是
A
A、直按分配法
B
代教分配法
C
交巨分配法
D
计划成本分配法
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试题答案：
B
答案解释：
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