Discourse Stationery Company is a price-taker and uses target pricing. The company has completed an analysis of its revenues, costs, and desiru Target full product cost $500,000 per year Actual fixed cost $280,000 per year Actual variable cost $3 per unit Production volume 140,000 units per year Actual costs are currently higher than target full product cost. Assume all products produced are sold. Assuming that variable costs are dependent O A. $220,000 O B. $420,000 OC. $500,000 OD. $80,000