甲产品的生产需经过三个生产步骤。2003年6月份第一步骤期初及本月发生的人工费用合计为11400元,完工产品为100件,在产品为50件;第二步骤在产品为30件,第三步骤完工产品为500件,在产品为10件。如果在产品的完工程度为50%,该企业按平行结转分步法计算产品成本,第一步骤应计入单位产成品成本的份额为()元。
A. 91.20
B. 20.18
C. 20.92
D. 20.0
What effect does the definition of success have on one's selection of opening up a business?
A. It helps to determine whether it is necessary to start a business.
B. It helps to decide how great a business success is.
C. It helps to further provide a business opportunity.
D. It helps to evaluate the business potential effectively.