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单项选择题

Company A sells a batch of shirts, packed 12 of them in every box. Company B ordered 2400 pieces of shirts through telegraph. Company A wired back informing the unit price and saying that it did not have enough stock now but could arrange the full delivery in one month. Company B sent another telegram in reply which says: “we accept this price, but please repack 10 shirts in each box”. Company A did not reply. One month later, Company B came to pick up the goods, and Company A said that there was no consensus over the contract. As the contract was not formed, Company A refused to be liable for the breach of contract. 
Which one of the following is correct

A.A、
Pursuant to the intention expressed, the contract was not formed.
B.
B、
Company B’s request for the packaging is a counter-offer.
C.
C、
The contract is formed only when the parties reach a consensus on all the terms of the contract.
D.
D、
A contract is formed as long as the material terms are reached, the contract is formed.
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