题目内容

3.3.5赣江股份有限公司生产的A产品本月入库数量2000件。该产品月初在产品15 000元（其中：直接材料成本10 000元，直接人工成本3 000元，制造费用2 000元），本月发生A产品生产成本85 000元（领用材料56 000元，工人工资24 000元，分摊制造费用5 000元），月末无在产品。计算A产品本月已入库单位产品的制造费用（）。

A. 10
B. 3.5
C. 2.5
D. 5

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