【单选题】【消耗次数：1】
下列关于完工产品与在产品成本的说法中，不正确的是（ ）。
①
在定额法下，有现成的定额成本资料，各种成本差异应采用定额比例法或在产品按定额成本计价法分配
②
分配成本差异时，应按脱离定额差异、材料成本差异和月初在产品定额变动差异分别进行
③
即使在分配成本差异时，成本差异金额不大，也不可以由完工产品成本负担
④
成本差异金额较大且各月在产品数量变动也较大的，应在完工产品与月末在产品之间按定额成本比例分配
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相关题目
【单选题】
在产品按定额成本计价法，每月生产费用脱离定额的差异()。
①
全部计入当月完工产品成本
②
全部计入当月在产品成本
③
当月在完工与月末在产品之间分配
④
全部计入管理费用
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