Abbott Company is a price-taker and uses target pricing. The company has just done an analysis of its revenues, costs, and desired profits and has calculated its target full product cost. Assume all products produced are sold. Refer to the following information: Target full product cost $500,000per year Actual fixed cost Actual variable cost Production volume Actual costs are currently higher than target full product cost. Assuming that fixed costs cannot be reduced, what are the target total variable costs? $260,000per year $2per unit 151,000units per year Select one: A. $302,000 OB. $500,000 C. $240,000 D. $260,000