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采用“先進(jìn)先出法”計(jì)算發(fā)出存貨的成本，期初庫(kù)存硬盤數(shù)量為50件，單價(jià)1 000元；本月購(gòu)入硬盤100件，單價(jià)1 050元；本月領(lǐng)用硬盤100件，其領(lǐng)用總成本為（ ）元。
A.102 500
B.100 000
C.105 000
D.100 500
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采用“先進(jìn)先出法”計(jì)算發(fā)出存貨的成本，期初庫(kù)存硬盤數(shù)量為50件，單價(jià)1 000元；本月購(gòu)入硬盤100件，單價(jià)1 050元；本月領(lǐng)用硬盤100件，其領(lǐng)用總成本為（ ）元。
A.102 500
B.100 000
C.105 000
D.100 500
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