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【单选题】
某企业为增值税一般纳税企业,2019年7月购入A材料1000千克,增值税专用发票上注明买价为300万元,增值税39万元,该批A材料在运输途中发生1%的合理损耗,实际验收入库990千克,在入库前发生挑整理费用2万元。该批入库A材料的实际总成本为()万元。A.
302
B.
300
C.
353
D.
299
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A.
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C.
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