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某分项工程的全费用综合单价为514元／m2，直接费400元／m2，间接费费率13%，利润率10%，计税系数3.41%。现因业主变更导致该分项工程量增加超出了合同约定的幅度，须执行新的综合单价。经双方协

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A、437元／m2

B、440元／m2

C、452元／m2

D、499元／m2

参考答案:

D

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