单选题:某企业只生产和销售甲产品,4月份发生以下费用:领用材料6万元,生产工人工资2万元,制造费用1万元,总部行政管理部门物料消

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题目内容:
某企业只生产和销售甲产品,4月份发生以下费用:领用材料6万元,生产工人工资2万元,制造费用1万元,总部行政管理部门物料消耗1.5万元,专设销售机构固定资产折旧费0.8万元。假定甲产品当月投产当月完工,也没有期初在产品。则该企业4月份的完工甲产品的生产成本为(  )万元。 A.8
B.9
C.10.5
D.11.3

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