— Mr. Smith has got a very good job in the famous company.

— ________ he looks so happy. [      ]

A. It's certain  

B. That's because

C. No doubt 

D. No wonder

某企业经过调查分析，确定计划期间的目标为400 000元，该企业的产品销售单价为 12元，单位变动成本为8元，固定成本总额为200 000元。 要求：预测实现目标利润的目标销售量和目标销售额。