2 乙公司上期期末存貨成本為$37,000，本期進貨$500,000，本期期末存貨成本為$20,000。若上期及本期之期末存貨淨變現價值分別為$30,000 及$24,000，則本期銷貨成本應為：
(A)$506,000
(B)$510,000
(C)$513,000
(D)$517,000