My dictionary______ . I have looked for it everywhere but still _____ it. [ ]

A.  has lost; don't find

B. is missing; don't find

C. has lost; haven't found

D. is missing; haven't found

某进口设备FOB价为人民币1200万元，国际运费72万元，国际运输保险费用4.47万元，关税217万元，银行财务费6万元，外贸手续费19.15万元，增值税253.85万元，消费税率为 5%，则该设备的消费税为( )万元。

A．78.60
B．74.67
C．79.93
D．93.29