Opie Corporation Reported the Following Operating Costs and Environmental Quality

Opie Corporation reported the following operating costs and environmental quality costs for the past four years.Assume that all environmental quality costs are variable and that all changes in the quality cost ratios are due to an environmental cost reduction program.
- What is the change in environmental costs from 2011 to 2012?

A) $37,000
B) $41,000
C) $12,000
D) $750,000