Many students agreed to come, but some students against because they said they don't have time.

A．were against because they said they did not

B．were against because they say they don't

C．were against it because they said they did not

D．were against coming because they said they don't

某项目有甲、乙、丙、丁4个方案，依次计算得知各方案的盈亏平衡点生产能力利用率分别为68%、80%、55%和52%，则风险最小的是（）。

A.方案甲

B.方案乙

C.方案丙

D.方案丁