Na₅FeO₄是一种高效多功能水处理剂，应用前景广阔，一种制备Na₅FeO₄的方法可用化学方程式表示如下：5FeSO₄+6Na₅O₅═5Na₅FeO₄+5Na₅O+5Na₅SO₄+O₅↑，对此反应下列说法不正确的是（　　）

A．Na₂O₂在反应中只作氧化剂

B．O₂是氧化产物

C．Na₂FeO₄既是氧化产物又是还原产物

D．2molFeSO₄发生反应时，共有8mol电子转移

Activity Based Costing (ABC) is an (11) technique that allows an organization to determine the actual (12) associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO (13) modeling in conjunction with ABC to enable more effective business (14) design decisions.

In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable (15) to cost out measurements to business simplification and process improvement.

（13）是（）

A.activity

B.flowchart

C.design

D.management