He _____ me. It's a shame my mobile phone was power-off. [ ]

A. ought to have called

B. may be calling

C. might have called

D. would call

某企业每月固定资产制造成本20 000元，固定销售费用5 000元，固定管理费用50 000元，单位变动制造成本20元，单位变动销售费用9元，单位变动管理费用1元。该企业生产一种产品，单价40元，所得税税率30%，如果本月想实现7 000元的税后利润，应销售( )件产品。

A．9 000

B．8 500

C．8 200

D．7 990