Plastics manufactures and sells 90 bottles per day. Fixed costs are $ 24 000 and the variable costs for manufacturing 90 bottles are $ 72 000 . Each bottle is sold for $ 2 000 . How would the daily profit be affected if the daily volume of sales drop by 20 %?

A. profits are reduced by $ 14400

B. profits are reduced by $ 21 600

C. profits are reduced by $ 62 400

D. profits are reduced by $ 36 000