15. Company A's 2020 annual operating income (calculated on a 360-day basis) is estimated to be 4.5 million yuan (all de-sales income), and the average collection period of accounts receivable is 60 days. The company's product sales unit price is 500 yuan/piece , The unit variable cost is 250 yuan/piece. If the funds occupied by the accounts receivable are used for other venture capital, the rate of return that can be obtained is 10%, then the opportunity cost of the accounts receivable is () million.

A. 75

B. 37.5

C. 50

D. 34.5