Tonny's parents thought he was at school, but ______ he was in an Internet bar. [ ]

A. actually

B. at present

C. especially

D. fortunately

某项目设计生产能力为8万台/年，产品售价为160元/台，变动成本为90元/台，销售税金及附加30元/台。

假设在盈亏平衡的条件下，生产能力利用率为37.5%，则( )。

A．年销售净收入为480万元

B．年变动成本为270万元

C．年固定成本为120万元

D．年固定成本为210万元

E．年利润为0