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【单选题】
某企业月初结存甲材料200公斤,结存金额为20000元,采用月末一次加权平均法计算发出原材料的成本。本月10日,购入甲材料300公斤,其采购成本为33000元。本月26日,发出甲材料400公斤,则月末甲材料的结存余额为( )元。
A.
10000
B.
10500
C.
11000
D.
10600
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B.
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C.
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