某项目的建筑工程可划分为甲、乙、丙、丁四个功能区域，各功能区域现实成本和目标成本见下表，根据功能价值，应作为价值工程活动首选对象的是（    ）。<table style="BORDER-COLLAPSE: collapse; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt"><tbody><tr style="HEIGHT: 22.5pt"><td width="155" valign="middle" style="WIDTH: 116.25pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">功能区域</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">甲</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">乙</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">丙</td><td width="87" valign="middle" style="WIDTH: 65.25pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">丁</td></tr><tr style="HEIGHT: 22.5pt"><td width="155" valign="middle" style="WIDTH: 116.25pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">现实成本/元</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">1100</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">2350</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">9000</td><td width="87" valign="middle" style="WIDTH: 65.25pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">3040</td></tr><tr style="HEIGHT: 22.5pt"><td width="155" valign="middle" style="WIDTH: 116.25pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">目标成本/元</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">1000</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">2000</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">9800</td><td width="87" valign="middle" style="WIDTH: 65.25pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">2800</td></tr><tr style="HEIGHT: 22.5pt"><td width="155" valign="middle" style="WIDTH: 116.25pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">功能价值</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">0.909</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">0.851</td><td width="86" valign="middle" style="WIDTH: 64.5pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">1.089</td><td width="87" valign="middle" style="WIDTH: 65.25pt; PADDING-BOTTOM: 0pt; PADDING-TOP: 0pt; PADDING-LEFT: 0pt; PADDING-RIGHT: 0pt">0.921</td></tr></tbody></table>