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【单选题】
2018年8月甲化妆品厂将一批自产的新型高档化妆品作为福利发放给员工，该批高档化妆品生产成本34000元，无同类高档化妆品销售价格。已知高档化妆品消费税税率为15%，成本利润率为5%。计算甲化妆品厂当月该笔业务应缴纳消费税税额的下列算式中，正确的是（ ）。A.
34000×（1+5%）÷（1-15%）×15%=6300（元）
B.
34000÷（1-15%）×15%=6000（元）
C.
34000×15%=5100（元）
D.
34000×（1+5%）×15%=5355（元）
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A.
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B.
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C.
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D.
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B.
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C.
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D.
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B.
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C.
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D.
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C.
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D.
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B.
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C.
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D.
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