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【单选题】
位于某市的卷烟生产企业委托设在县城的烟丝加工厂加工一批烟丝，提货时，加工厂代收代缴的消费税为2000元，其城建税和教育费附加应按以下（ ）办法处理。A.
在烟丝加工厂所在地缴纳城建税及附加160元
B.
在烟丝加工厂所在地缴纳城建税及附加126元
C.
在卷烟厂所在地缴纳城建税及附加120元
D.
在卷烟厂所在地缴纳城建税及附加112元
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