What is the earnings volume required for Option D? 20X4 BUDGET AMOUNT EARNINGS $1,200,000 VARIABLE COST $1,080,000 FIXED OPERATING EXPENSE $100,000 NET PROFIT $20,000 PERCENT 100 90 OTHER DATA: 1. Net profit required (BT)=$50,000 2. Maximum company market share = $1,350,000 3. The market is competitive. 4. No advanced project management procedures are applied. Options to obtain the required net profit (BT): Option A: Decrease price by 5% Option B: Increase price by 5% Option C: Decrease fixed costs by $10,000 Option D: Decrease variable cost by 5% of earnings