（）是按照产品批别作为成本核算对象归集生产费用，计算产品成本的一种方法。

A.品种法

B.分步法

C.分批发

D.分配法

While doing quality inspection，few defects were identified in the product．After rectifying the defects，the repaired items were reinspected and accepted．Subsequently，a notification was issued，which can also be referred to as （）．

A．validated defect repair

B．product acceptance

C．quality audit

D．approved change request