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【单选题】
某公司为增值税一般纳税人,本期购买甲材料1 000千克,单价60元,增值税进项税额10 200元,另支付运杂费1000元,材料已全部验收入库,则该公司验收入库甲材料的实际采购成本为( )元。
A.
60000
B.
61000
C.
70200
D.
71200
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