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【单选题】
某企业为增值税一般纳税人，购入材料一批，增值税专用发票上标明的价款为25万元，增值税为4.25万元，另支付材料的保险费2万元、包装物押金2万元。该批材料的采购成本为（ ）万元。A.
27
B.
29
C.
29.25
D.
31.25
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A.
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B.
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C.
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D.
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