It was in the remote mountain areas ______ I spent the gap year ______ I learned how to work with a group of strangers and how to look after myself．

A．when; that

B．where; that

C．where; when

D．that; where

直接处理法下，期末资产负债表的在产品和产成品项目只反映（）。

A、实际成本

B、标准成本

C、预算成本

D、计划成本