[多选题]下列各项中，属于成本项目的有()。
A.直接材料
B.直接人工
C.制造费用
D.燃料及动力

BP is one of Britain’s biggest companies and one of the world’s largest oil and petrochemicals (石油化工产品) groups.
BP owes its origin to one man, William Knox D’Arey, who, shortly after the turn of the twentieth century, invested time, money and labour in the belief that worthwhile deposits of oil could be found in Persia.
In the company’s first six decades, its prime focus lay in the Middlo East. But from the late 1960s the centre of gravity shifted westwards, towards the USA and Britain itself.
However, the BP of today is an international company, having operations in over 70 coun- tries. Its key strengths are in oil and gas exploration and production; the refining, marketing and supply of petroleum product (石油产品); and the manufacturing and marketing of chemicals. It supports all its businesses with high quality research and technology.
The following pages chronicle (记录) the development of the company from its early d