Cassa Company is a price-taker and uses target pricing. Refer to the following nformation: Production volume 600,000 units per year Market price $30 per unit Desired operating income 15% of total assets $13,900,000 $18 $5,400,000 per year Total assets Variable cost per unit per unit Fixed cost per year With the current cost structure, Cassa cannot achieve its profit goals. It will have to reduce either the fixed costs or the variable costs. Assuming that fixed costs cannot be reduced, what are the target variable costs per year? Assume all units produced are sold $10,515,000 $10,800,000 $5,400,000 $15,915,000