某企业的固定成本为2400万元(薪酬成本为1200万元),劳动成本比率为50%。根据盈亏平衡点基准法,可以计算出该企业的最高薪酬成本比率为:( )。
A.25%
B.50%
C.75%
D.100%
正确答案是A
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