Cabana Calculators is a small business specialising in the manufacturing and sale of scientific calculators. The entity has provided you below forecast for a new product range: Quantity Total Per unit Sales 1500 R 330 000 R 220 Variable cost per unit 1500 R 270 000 R 180 Fixed cost per month R 70 000 If the sales volume decreased by 15% with no change in fixed costs, the change in the net income/loss would be: O a. R49 500 O b. R9 000 c. R40 500 O d. R90 000