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【单选题】
2013年11月15日，甲公司与乙公司签订了一份不可撤销的商品购销合同，约定甲公司于2014年1月15日按每件1万元公司销售w产品200件。2013年12月31日，甲公司库存该w产品200件，每件实际成本和市场价格分别为0．95万元和0．93万元。甲公司预计公司销售该批产品将发生相关税费12万元。假定不考虑其他因素，甲公司该批产品在2013年12月31日资产负债表中应列示的金额为( )万元。
A.
176
B.
190
C.
186
D.
188
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