—_________    

—Good afternoon, Cindy.[ ]

A. Good afternoon, Cindy.

B. Good afternoon, Eric.

C. How are you?

某企业为一般纳税人企业，购进原材料一批，发票中价税合计为234000元，该批材料增值税税率为17%。运输过程中保险费600元，入库前的挑选整理费400元。该批原材料的采购成本为( )元。

A．200000

B．234000

C．201000

D．244000