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【单选题】
某种产品由三个生产步骤形成,采用逐步结转分步法计算成本。本月第一生产步骤转入第二步骤的生产费用为2300元,第二生产步骤转入第三步骤的生产费用为4100元。本月第三生产步骤发生的加工费用为2500元,第三生产步骤月初在产品费用800元,月末在产品费用为600元。本月该种产品的完工产品成本为()元。
A.
10900
B.
6800
C.
6400
D.
2700
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