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【单选题】
某企业中只生产一种产品，在6月份生产并销售产品100件,单位产品售价1000元;发生的变动生产成本30000元,变动管理费用和变动销售费用2080元,固定性制造费用10000元,固定成本40000元.那么该企业在变动成本法下,实现的营业净利润是( )元A.
67920
B.
17920
C.
70000
D.
30000
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