Determinant Company is a price-taker and uses a target-pricing approach. Refer to the following information: Production volume Market price Total assets 601,000 units per year $34 per unit Desired operating income 16% of total assets $13,700,000 What is the target full product cost in total for the year? Assume all units produced are sold. A) $18,242,000 B) $2,192,000 C) $13,700,000 D) $96,160