Based off of the following data, which target should be recommended and why?

%%20Busin Section I - Financials & Metrics as of 12/31/XX In $000's Target A Sales Target B 535,500 COS 698,000 485,700 Margin $ 489,000 49,800 209,000 SG&A 30,000 EA 15,000 EBIT $ 19,800 $ 194,000 Weight Average Cost of Capital 10% 10% Net Present Value - Discounted Cash Flow 225,000 434,000 Payback Period 10 years 8 years Collection Days 45 days 30 days . Inventory Turnover 12 Working Capital Turnover 8.5 Cash 50,000 150,000 Accounts Receivable, net 100,000 120,000 Debt 10,000 100,000 Equity 100,000 50,000 Section II - Due Diligence Findings Financial Control Environment Excellent Poor Pending Legal Issues (likelihood >50%) Properly Accrued Under Accrued Environmental Issues Properly Accrued Lack of Documentation HR Involvement & Responsiveness Poor Average Operational Environment Poor Excellent Business Practices & Ethics Poor Average Question for Discussion Which target would you recommend and why