The little girl _____ her heart out because she _____ her toy bear and believed she wasn't ever

going to find it. [ ]

A. had cried ; lost

B. cried ; had lost

C. has cried ; he lost

D. cries ; had lost

某小规模纳税人向一般纳税人企业购入生产用的增值税应税材料一批，并取得增值税普通发票。涉及下列支出：不包含增值税的买价200000元，增值税额34000；向运输单位支付运输费5000元，并取得运输发票，车站临时储存费2000元；采购员差旅费800元。小规模纳税人增值税的征收率为3％，外购运费增值税税率为11％，则该材料的实际采购成本为（）元。

A.237000

B.241000

C.239780

D.229800