[单项选择]根据目标收益定价法，某企业预期的年销售量为2000万件，在此销售量下的总成本为2000万元，其中变动成本1200万元，固定成本800万元，若企业将其目标收益率定为20%，则该产品的价格为（）。
A. 1.2元/件
B. 2.4元/件
C. 1.5元/件
D. 0.8元/件

{{B}}Jenise:{{/B}}
The good aspect of death penalty is that fear of death stops people from committing crimes. Besides, it guarantees that those who are really dangerous will neither commit their crimes again nor pass on undesirable hereditary (世袭的) traits (品性) to their children. In this way it protects society from many dangerous happenings.
{{B}}Lee:{{/B}}
But any fear of the capital punishment is greatly reduced by the decrease in the number of jurisdictions (司法) using it, by the uncertainty of detection (侦探), the long delays in court procedures, the decline in the number of executions, and by the nonpublic nature of executions. Statistical studies indicate that the use of the death penalty has no significant effect on either the frequency of capital crimes or the safety of law-enforcement officers.
{{B}}Hoke:{{/B}}
By attaching this penalty to certain crimes, the law exerts a positive moral influence in the educational proc