假设某产品的生产过程由甲乙丙3项作业组成。经分析，甲乙作业为增值作业，丙作业为非增值作业。
1.甲作业每年增值标准800小时，标准单位变动成本70元，标准单位固定成本为100元，实际产出600小时，要求计算该项作业的增值成本和非增值成本。

Passage One

Questions 26 to 28 are based on the passage you have just heard.

A．Because they need more protein than vegetables supply.

B．Because they cannot digest vegetables.

C．Because they use more energy than adults.

D．Because they cannot easily digest milk and milk products.