题目：品种法的特点有（ ） The characteristics of variety method are ( )
A. 以产品品种作为成本核算对象 Product variety as the cost accounting object
B. 月末有在产品时，需要将生产费用在完工产品和月末在产品之间分配 When a product is available at the end of the month, the production cost needs to be divided between the finished product and the product at the end of the month
C. 需要采用一定方法，将生产费用在各生产步骤之间分配 It is necessary to adopt a certain method to allocate production costs among the various production steps
D. 定期按月计算产品成本 Calculate product costs regularly on a monthly basis
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