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【单选题】
某增值税一般纳税企业，适用增值税率17%。2008年1月，企业向职工支付工资奖金 87.5万元，计提职工教育经费和工会经费共计3.37万元，计提应由企业负担的社会保险费和住房公积金共计2.7万元，将自产的实际成本为1.5万元、不含税市场售价为2万元的产品作为福利品发给职工，则当月该企业发生的职工薪酬应为( )万元。A.
95.07
B.
92.85
C.
93.59
D.
95.91
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