_____ by the advances in technology, many farmers have set up wind farms on their land. [ ]

A. Being encouraged

B. Encouraging

C. Encouraged

D. Having encouraged

企业采用计划成本进行材料日常核算时，月末分摊发出材料成本差异时，超支差异记入“材料成本差异”科目的借方，节约差异记入“材料成本差异”的贷方。