The following is Atari Corporation's contribution format income statement for last month: Sales: $1,200,000 Variable Expenses: $900,000 Contribution Margin: $ ?????? Fixed Expenses $150,000 Net Operating Income: $ ?????? The company has no beginning or ending inventories. The company produced and sold 20,000 units last month. If the Company's Sales Decreased by 15%, what is the percentage decrease in the Company's Operating Income O a. 160% O b. 30% C. 16% d. 50%