單項(xiàng)選擇題某企業(yè)按照“2/10,n/60”的條件購進(jìn)商品20000元,若放棄現(xiàn)金折扣,則其資金的機(jī)會成本率為()

A.12.3%
B.12.6%
C.11.4%
D.14.7%