Based on the following information, if unit sales decrease by 12%, how much will fixed costs have to be reduced by to maintain the current operating profit?

Sales $32 per unit, $78k Total

less variable expenses 16 per unit, 34320 total

contribution margin 16 per unit, 34320 total

less fixed expenses 18,000 total

operation profit $18,000 total

a. $2,400

b. $9,360

c. $1,800

d. $3,000