计入产品成本的费用是（）。

A·管理费用

B·财务费用

C·营业费用

D.生产费用

Which of the following statements is NOT true of "fractional ownership" a. "Fractional ownership" allows people share the use of highly expensive commodities. b. Thanks to "fractional ownership", people can afford luxuries like a super yacht. c. "Fractional ownership" is identical to "time sharing". d. "Fractional ownership" means part of the property right to the buyer.