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在预算定额人工工日消耗量计算时,已知完成单位合格产品的基本用工为22工日,超运距用工为4工日,辅助用工为2工日,人工幅度差系数时12% ,则预算定额中的人工工日消耗量为( ) 工日。
A
3.36
B
25.36
C
28
D
31.36
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D
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