【单选题】【消耗次数：1】
建筑安装工程费中属于直接费的是（）
①
人工费，利润，税金
②
人工费，材料费，施工机具使用费
③
材料费，施工机具使用费，企业管理费
④
利润，材料费，规费
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将施工成本按人工费、材料费、施工机械使用费、措施费和间接费等费用项目进行编制的方法，是（ ）编制施工成本计划。
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按施工成本组成
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按子项目组成
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