Electron Manufacturing is a price $-$ Electron produces large spools of electrical wire in a highly competitive market; thus, the company uses target pricing. The current market price of the electric wire is $$760$ per unit. The company has $$3,200,000$ in average assets, and the desired profit is a return of $6\%$ on assets. Assume all products produced are sold. The company provides the following information:

$\backslash$table$[[\backslash$table$[[$Sales$],[$volume$]],\backslash$table$[[$units$],[100,000$ per$],[$year$]]],[\backslash$table$[[$Variable$],[$costs$]],\{$f$74$f$117$ef$-$a$985-4$d$6$f$-8$d$38-34807$e$5$a$2$f$01\}$

$\backslash$table$[[$per$],[$unit$]]],[\backslash$table$[[$Fixed$],[$costs$]],\{$f$3$dac$1$ae$1-$f$371-471$e$-$bbbd$-771$ecb$711903\}$

$\backslash$table$[[$per$],[$year$]]]]$

If variable costs cannot be reduced, how much reduction in fixed costs will be needed to achieve the profit target?

$$5,000,000$

$$12,192,000$

$$5,192,000$

$$12,000,000$