题目内容

某投资项目的敏感性分析选定财务内部收益率为分析指标，销售价格和可变成本为不确定因素，分析结果如下图所示。如果项目的基准收益率为10%，则根据该图可变成本的临界点大约为()。
敏感因素变动百分比

A. 5%
B. 10%
C. 15%
D. 20%

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