Determinant Company is a price - taker and uses a target - pricing approach. Refer to the following information: Production volume 600,000 units per year Market price $30 per unit Desired operating income 15% of total assets Total assets $13,900,000 What is the target full product cost in total for the year? Assume all units produced are sold. O A. $15,915,000 O B. $13,900,000 O C. $2,085,000 O D. $90,000