某项目财务敏感性分析如下表，则可确定（）是影响项目收益最为敏感的因素。<table border="1" cellspacing="0" cellpadding="0" align="left" _dj="MsoNormalTable"><tbody><tr><td valign="top" width="127">变动量 FIRR因素 </td><td valign="top" width="58">-15％ </td><td valign="top" width="58">-10%</td><td valign="top" width="58">-5%</td><td valign="top" width="58">0%</td><td valign="top" width="58">5%</td><td valign="top" width="58">10%</td><td valign="top" width="58">15%</td></tr><tr><td valign="top" width="127">投资额 </td><td valign="top" width="58">36％ </td><td valign="top" width="58">34％ </td><td valign="top" width="58">32％ </td><td valign="top" width="58">30％ </td><td valign="top" width="58">28％ </td><td valign="top" width="58">26％ </td><td valign="top" width="58">25％ </td></tr><tr><td valign="top" width="127">经营成本 </td><td valign="top" width="58">64％ </td><td valign="top" width="58">52％ </td><td valign="top" width="58">41％ </td><td valign="top" width="58">30％ </td><td valign="top" width="58">19％ </td><td valign="top" width="58">7％ </td><td valign="top" width="58">－ </td></tr><tr><td valign="top" width="127">销售价格 </td><td valign="top" width="58">－ </td><td valign="top" width="58">2％ </td><td valign="top" width="58">16％ </td><td valign="top" width="58">30％ </td><td valign="top" width="58">43％ </td><td valign="top" width="58">57％ </td><td valign="top" width="58">71％ </td></tr><tr><td valign="top" width="127">生产能力利用率 </td><td valign="top" width="58">－ </td><td valign="top" width="58">45％ </td><td valign="top" width="58">48％ </td><td valign="top" width="58">52％ </td><td valign="top" width="58">56％ </td><td valign="top" width="58">60％ </td><td valign="top" width="58">65％ </td></tr></tbody></table>