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【单选题】
母公司当期销售一批产品给子公司,销售成本6 000元,售价8 000元。截至当期期末,子公司已对外销售该批存货的60%,取得收入5 000元。不考虑其他因素,子公司期末存货价值中包含的未实现内部销售利润为( )元。
A.
4 800
B.
800
C.
1 200
D.
3 200
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