A company has provided the following data:

Sales4,500 Units

Sales price$ 60 per unit

Variable cost$ 40 per unit

Fixed cost$34,000

If the sales volume decreases by 30%, the variable cost per unit increases by 20%, and all other factors remain the same, operating profit will:

decrease by $52,200.

decrease by $18,000.

decrease by $3,800.

increase by $28,800.