—I have some exciting news to tell you. Our school has been named a model high school.

—         That’s really great!

A．Pardon?

B．Has it?

C．Good idea

D．Congratulations!

下列哪项不是生产运行期的成本管理方法（）。

A.倒推成本

B.“零库存”管理

C.增量预算

D.“零基础”预算