Fower Company is a price-taker and uses target pricing. Refer to the following information: With the current cost structure, Fomer cannot achieve its profit goals. It will have to reduce either the fixed costs or the variable costs. Assuming that variabie coss cannot be reduced, what are the target fixed oosts per year? Assume all units produced are sold. A. $12,400,000 B. $5,471,000 C. $5.600,000 D. $10,200,000