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某机械设备制造公司拥有员工350名，本年度总人工费用为525万元，全年的营业收入为1000万元，则该公司的人工费用比率为()。

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A、0.475

B、0.525

C、0.667

D、0.904

参考答案:

B

由题意，该公司的人工费用比率=全年总人工费用/全年总营业收入=525/1000=0.525。

人力资源管理师三级

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