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【多选题】
某企业只生产一种产品，单价20元，单位变动成本12元，固定成本为2400元，满负荷运转下的正常销售量为400件。以下说法中，正确的有( )。
A.
在“销售量”以金额表示的边际贡献式本量，该企业的变动成本线斜率为12
B.
在保本状态下，该企业生产经营能力的利用程度为75％
C.
安全边际中的边际贡献等于800元
D.
该企业的安全边际率为25％
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