most parents care about is to provide the best education for their children.

A．What

B．That

C．How

D．Whether

某服装厂为一饭店加工一批工作服，其制造成本为18万元，同类产品成本利润率为8%，按同类产品售价计算的销售价格为27万元，则该批加工服装计征增值税销项税的依据为( )万元。

A．18

B．19.44

C．19.8

D．27