In the spreadsheet below, there is data on the price, cost, demand, and quantity produced for an item. There are also different "what if" values that can help a manager to calculate costs and revenue with variability in demand.

	A	B	C
1	Profit Model
2
3	Data		What-IfDemand Values
4			20,000
5	Unit Price ($)	50	40,000
6	Unit Cost ($)	25	55,000
7	Fixed Cost ($)	550,000	60,000
8	Demand	60,000	65,000
9	Quantity Produced	55,000
10

From the "what if" values, calculate the total cost when demand is 40,000.

A. $2,000,000
B. $75,000
C. $1,100,000
D. $1,925,000