应作为价值工程优先改进对象的是（  ）。 <table _dj="MsoNormalTable" border="1" cellpadding="0" cellspacing="0"><tbody><tr><td valign="top" width="114"> </td><td valign="top" width="114">甲</td><td valign="top" width="114">乙</td><td valign="top" width="114">丙</td><td valign="top" width="114">丁</td></tr><tr><td valign="top" width="114">现实成本（元）</td><td valign="top" width="114">1100</td><td valign="top" width="114">2350</td><td valign="top" width="114"> </td><td valign="top" width="114"> </td></tr><tr><td valign="top" width="114">目标成本（元）</td><td valign="top" width="114">1000</td><td valign="top" width="114">2000</td><td valign="top" width="114"> </td><td valign="top" width="114"> </td></tr><tr><td valign="top" width="114">功能价值</td><td valign="top" width="114">0.909</td><td valign="top" width="114">0.831</td><td valign="top" width="114">1.089</td><td valign="top" width="114">0.921</td></tr></tbody></table>