单项选择题

某企业（增值税一般纳税人）委托A单位加工一批化妆品，发出原材料22600元（含税价），支付含税加工费用和代垫辅料费5650元，该企业没有同类商品的销售价格，消费税税率为10%，增值税税率为13%。则消费税的组成计税价格为（）元。

A.32500
B.29250
C.27777.78
D.25000

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A.M:
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A.M:
B.
M:
C.
W:
D.
M:
E.
M:
F.
W:
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H.Friends.
B.Colleagues.
C.Boss
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