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【单选题】
某项目设计生产能力8000台，每台销售价格为300元，产品变动成本150元，年固定成本32万元，每销售税金50元，则该项目的产量盈亏平衡点为( )台。
A.
1280
B.
1600
C.
2133
D.
3200
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