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【单选题】
根据《建设工程工程量清单计价规范》（GB 50500—2008）计价的某土方工程，业主方提供的清单工程量为3951m3。施工企业预计的实际施工量为7902m3，预计完成该分项工程的直接费为115265.27元，管理费为39190.19元，利润为9221.22元，不考虑风险其他因素，则该分项工程的综合单价应为（）A.
41.43
B.
20.71
C.
29.17
D.
94.48
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B.
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C.
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