This is an IDLE/EXCESS CAPACITY question. Profit center B would like to purchase 40,000 units from Profit Center S at a negotiated transfer price of $175 per unit. Profit center S has idle/excess capacity to handle Profit center B's requirements. Profit center B currently purchases from an outside supplier at a price of $185. If Profit center S accepts a $175 negotiated transfer price, the companys net income will change by what amount?

A) $1,800,000

B) $(1,800,000)

C) $(2,400,000)

D) $2,400,000