Determinant Company is a price - taker and uses a target - pricing approach. Refer to the following information: Production volume Market price Desired operating income Total assets 600,000 units per year $32 per unit 16% of total assets $13,800,000 What is the target full product cost in total for the year? Assume all units produced are sold. O A. $2,208,000 O B. $96,000 O C. $13,800,000 OD. $16,992,000