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【单选题】
W公司有甲、存货，采用先进先出法计算发出存货的实际成本，并按单个存货项目的成本与可变现净值孰低法对期末存货计价。该公司2009年12月、乙存货的账面余额分别为40000元和50000元；“存货跌价准备”科目的贷方余额为8 000元，其中甲、乙存货分别为3 000元和5 000元。2009年12月31日甲、乙存货的账面余额分别为30 000元和 60 000元；可变现净值分别为35 000元和 54000元。该公司12月份发出的期存货均为生产所用；期存货中有40 000元对外销售。则该公司2009年12月31日应补提的存货跌价准备为( )元。A.
2 750
B.
－2 000
C.
2 000
D.
5 000
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