Determinant Company is a

priceminustaker

and uses a

targetminuspricing

approach. Refer to the following information:

Production volume	602 comma 000602,000	units per year
Market price	$ 32$32	per unit
Desired operating income	1717%	of total assets
Total assets	$ 13 comma 700 comma 000$13,700,000

What is the target full product cost in total for the year? Assume all units produced are sold.

A.

$ 102 comma 340$102,340

B.

$ 13 comma 700 comma 000$13,700,000

C.

$ 2 comma 329 comma 000$2,329,000

D.

$ 16 comma 935 comma 000