题目内容

期末分配制造费用8600元,其中:A产品负担5000元,B产品负担3600元,编制会计分录为( )。

A. 借:生产成本—A产品5000—B产品3600贷:库存商品8600
B. 借:制造成本—A产品5000—B产品3600贷:库存商品8600
C. 借:生产成本—A产品5000—B产品3600贷:制造费用8600
D. 借:制造费用8600贷:生产成本—A产品5000—B产品3600

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