Fowler Company is a price - taker and uses target pricing. Refer to the following information: 600,000 units per year Production volume Market price $30 per unit Desired operating income Total assets 17% of total assets $13,800,000 Variable cost per unit Fixed cost per year $18 per unit $5,400,000 per year With the current cost structure, Fowler cannot achieve its profit goals. It will have to reduce either the fixed costs or the variable costs. Assuming that variable costs cannot be reduced, what are the target fixed costs per year? Assume all units produced are sold O A. $12,600,000 O B. $10,800,000 O C. $5,400,000 O D. $4,854,000