Canary Corporation Reported the Following Information Related to the Past

Multiple Choice

Canary Corporation reported the following information related to the past three 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. $\begin{array}{rrr}&&\text { Quality Costs as }\\\text { Year } &\text { Operating Costs } &\text { Percent of Operating Costs }\\2018 & \$ 2,000,000 & 14.0 \\2019 & 2,100,000 & 12.0 \\2020 & 2,200,000 & 10.0\end{array}$ What is the change in environmental costs from 2018 to 2019?

A) A decrease of $28,000
B) An increase of $28,000
C) An increase of $100,000
D) A decrease of $100,000