【单选题】【消耗次数：1】
在完全成本法下运用成本加成法定价时的单位产品成本等于（ ）。
①
单位加工成本
②
单位变动成本
③
单位材料成本＋单位加工成本
④
单位材料成本
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单位产品成本与其产量的相关；单位产品成本与单位产品原材料消耗量的相关?
①
前者是正相关，后者是负相关
②
前者是负相关，后者是正相关
③
两者都是正相关
④
两者都是负相关
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