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 $34 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. $2,085,000 B. $90,000 C. $18,315,000 D. $13,900,000