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某施工企业承揽了一项挖土任务，土方量为9000m3，采用甲型液压挖土机进行施工，甲型液压挖土机每台班产量为400m3，单价为1000元/台班，则用该挖土机完成土方开挖的直接费为（　　）万元。

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A、2.00

B、2.25

C、2.50

D、2.75

参考答案:

B

该挖土机完成土方开挖的直接费用为：（9000/400）×1000＝22500（元）＝2.25（万元）。

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