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下列关于盈亏平衡点的生产负荷率与建设项目风险随能力的关系，说法不正确的是( )。
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Smith Sports EquipmentP.O.Box 1014Tulsa, Oklahoma 74109—1014Phone < 918 > 555—1642Fax < 918 > 555—0170September 21, 2002Mr. Michael Trigg17 Westwood PlaceQuincy, MA 02171Dear Mr. Trigg,Thank you for writing to us on September 15th about the trouble you experienced with our model 191 fishing reel (线轴) and for sending the reel to us for examination. We are sorry to hear about the difficulties you had with the release button.We have examined your reel and found the problem. It seems that a retaining pin (针) on the button spring was pushed into the side of the reel casing (包装), thereby making it inoperable (不可操作的). The retaining pin is a vital yet delicate part of your reel. In order to make it function properly, it must be pushed gently. Since the pin was damaged by misuse, we are not able to refund (退还) your purchase price.We will be pleased, however, to repair your reel for ＄ 9.98 and return it to you for more hours of fishing pleasure. Please let us know your decision.I look forward to hearing from you soon.Respectfully,Ralph Montoya,Manager of Customer Relations Department Why can’t Mr. Montoya refund any money to Mr. Trigg Because the damage was caused by Mr. Trigger’s incorrect（）
MRPⅡ的销售管理子系统中不包括客户关系管理。( )
A -- teaching methodologyB -- compulsory courseC -- optional courseD -- non-resident studentE -- graduation field workF -- graduation projectG -- graduation appraisalH -- correspondence schoolI -- conservatory of musicJ -- academy of fine artsK -- physical culture instituteL -- normal universityM -- teacher’s collegeN -- vocational schoolO -- teaching staff （）函授学院（）教学人员
(二) 某拟建企业设计生产某种产品，设计年产量为6000件，每件出厂价为50元，企业固定开支为26600元，产品变动成本为28元/件，产品销售税率为10%。据此，回答下列问题： 经预测，该企业生产的产品市场前景不乐观，产品销售价格可能会下降。若在达到设计产量条件下，还要维持5万元的盈余，产品价格至少不能低于( )元。
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