3假设甲、乙两国生产牛肉和大米的成本如图所示(货币单位:元)<table style="border: currentColor; width: 239.25pt; margin-left: -0.6pt; border-collapse: collapse; mso-border-left-alt: 0.5000pt solid windowtext; mso-border-top-alt: 0.5000pt solid windowtext; mso-border-right-alt: 0.5000pt solid windowtext; mso-border-bottom-alt: 0.5000pt solid windowtext; mso-border-insideh: 0.5000pt solid windowtext; mso-border-insidev: 0.5000pt solid windowtext; mso-padding-alt: 6.0000pt 6.0000pt 6.0000pt 6.0000pt;" border="1" cellspacing="0" _dj="MsoNormalTable"><tbody><tr><td style="padding: 3.75pt 6pt; border: 1pt solid rgb(0, 0, 0); width: 64.5pt; mso-border-left-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="center" width="86"></td><td style="border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 86.25pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="bottom" width="115">商品</td><td style="border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 88.5pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="bottom" width="118">成本</td></tr><tr><td style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 3.75pt 6pt; width: 64.5pt; mso-border-left-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="center" width="86">甲国</td><td style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 86.25pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="center" width="115">牛肉/千克</td><td style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 88.5pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="bottom" width="118">60</td></tr><tr><td style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 6pt; mso-border-left-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="top"> </td><td style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 86.25pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="center" width="115">大米/千克</td><td style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 88.5pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="bottom" width="118">10</td></tr><tr><td style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 3.75pt 6pt; width: 64.5pt; mso-border-left-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="center" width="86">乙国</td><td style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 86.25pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="center" width="115">牛肉/千克</td><td style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 88.5pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="bottom" width="118">80</td></tr><tr><td style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 6pt; mso-border-left-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="top"> </td><td style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 86.25pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="center" width="115">大米/千克</td><td style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 3.75pt 6pt; width: 88.5pt; mso-border-left-alt: none; mso-border-top-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-right-alt: 0.7500pt solid rgb(0, 0, 0); mso-border-bottom-alt: 0.7500pt solid rgb(0, 0, 0);" valign="center" width="118">15</td></tr></tbody></table>两国的计价货币相同,商品质量无差异,两国间商品可自由流动但生产要素不可流动。忽略两国间的运输成本,且不考虑其他因素,根据比较优势理论,下列判断合理的是( )
A.乙国从甲国进口牛肉和大米
B.乙国出口牛肉到甲国,并从甲国进口大米
C.两国不需要贸易,因为甲国成本都比乙国低
D.乙国出口大米到甲国,并从甲国进口牛肉
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