某商品企业制定的售价为100元每件,变动成本30元每件,固定成本为6000元,企业实现税前目标时需要售出商品的数量为200件,则商品的税前目标利润为( )元。
A.140000
B.6000
C.6800
D.8000
正确答案是D
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