某产品的生产分两道工序，有关资料如下：
(1)某产品2012年7月初在产品直接材料费用为30000元，直接人工为4200元，制造费用为2800元。
(2)某产品2012年7月份发生直接材料费用为22000元，直接人工为30000元，制造费用为20000元。
(3)该产品7月份完工350件。
(4)各工序在产品的数量和完工率如下：第一道工序的在产品为100件，完工程度为40%。第二道工序的在产品为200件，完工程度为90%。
(5)采用约当产量比例法，分配计算该产品的完工产品和月末在产品的费用，其中。材料在生产开始时一次投入。
要求：

分配直接制造费用并列出算式。

Optimism is the art of always seeing the glass half full (1) half empty, finding something positive in even the most (2) of situations and last but not least the ability to expect the best even if the chances are (3) . It enables you to try new things, deal with failure as a learning experience (4) a stopping point. In general optimism gives you a reason to live. The world would be a better place if it was full of optimism, (5) unfortunately the trend in today’s youth is (6) the opposite way. Today it is (7) to be pessimistic. One could spend hours discussing how we arrived at this point, (8) our youth refuses to smell the roses and instead prefers to (9) themselves on their own pessimistic (10) .

Optimism is not an (11) gift but rather a learned behavior (12) . Like most behaviors optimism is best learned by watching examples, (13) you. The first step in creating a generation of people with a positive outlook on life, is to (14) life on the bright side yourself. (15) it would be wrong to (16) your child from all negativity, it is important that you are not the (17) of doubts and worries. Finding something positive in a negative situation needs to be (18) Show how to make the best of things by always (19) the positive, by encouraging your child after a(n) (20) and by explaining over and over that failure is just a part of progress.

8（）

A.how

B.when

C.where

D.as