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【单选题】
某企业采用毛利率法计算发出存货成本。该企业2019年4月份实际毛利率为20%,本年度5月1日的存货成本为3 000万元,5月份购入存货成本为2 500万元,销售收入为3 000万元,销售退回为500万元。该企业5月末存货成本为( )万元。A.
1 300
B.
1 900
C.
2 110
D.
3 500
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