ABC Corp's most recent income statement is shown following: Unit selling price $28 Sales volume 17,325 units Total Sales $485,100 Unit Variable cost $15 Total Variable cost $259,875 Unit Contribution Margin $13 Total Contribution Margin $225,225 Total Fixed Cost $185,000 Net Income $40,225 The sales manager of ABC Corp is proposing to replace the monthly salary $45,000 with the commission paid $5 per unit. He says this will increase the units sold by 30%. How much do you think the net income will be? O A. $45,000 B. $50,000 O C. $40,180 D. $40,000