In 2020, an agricultural company introduced a new cropping process which reduced the cost of growing some of its crops. If sales in 2019 and 2020 were steady at $40 million, but the gross margin increased from 2.7% to 3.7% between those years, by what amount was the cost of sales reduced? A $800,000 B! $400,000 C. $440,000 D. $920,000