ABC Corp's most recent income statement is shown following: Unit selling price $30 Sales volume 15,000 units Total Sales $450,000 Unit Variable cost $15 Total Variable cost $225,000 Unit Contribution Margin $15 Total Contribution Margin $225,000 Total Fixed Cost $185.000 Net Income $40,000 If the sales volume decreases by 500 units, how much is the net income? O A. 217.500 OB. 47.500 O C. 45,000 O D. 32.500