某公司销售产品，定价500元时可以售出60件,在销售过程中，经理发现每降价1%可以多售出2件，降价4%时实际获得的利润和原来一样。该产品的成本是( ) 元。

A.420
B.400
C.370
D.330

参考答案：D

经济利润问题，降价4%时，即以480元的价格销售，可以卖出68件，假设成本为x，可以建议方程: 60 (500-x) -68 (480-x)，解得x=330。

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