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【单选题】
某新建建设项目生产单一产品，正常年份的设计生产能力为100，每年固定成本为580万元，每件产品销售价格预计为60元，营业税金及附加为销售单价的6%，单位产品的变动成本为40元。 某新建建设项目生产单一产品，正常年份的设计生产能力为100，年固定成本为580万元，每件产品销售价格预计为60元，营业税金及附加为销售单价的6%，单位产品的变动成本为40元。该项目产量的盈亏平衡点为（）。
A.
35.37
B.
35.68
C.
35.96
D.
36.05
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