7.基隆公司期初存貨$20,000,本期進貨$186,000,進貨退出$3,000,進貨運費$6,000,銷貨$255,000,銷貨退回$4,000,銷貨運費$7,000,期末存貨$56,000,則銷貨毛利及成本率為?(A)$98,000,39.04%(B)$83,000,60.96%(C)$90,000,39.04%(D)$98,000,60.96%。