I don’t want _______ like I’m speaking ill of anybody, but the manager’s plan is unfair.

A．to sound

B．to be sounded

C．sounding

D．to have sounded

甲、乙两种商品成本共200元，甲商品按30% 的利润定价，乙商品按25%的利润定价，后来，两种商品都按定价的90% 出售，结果仍获利润27.7元．问：甲种商品的成本是多少元？