Fowler Company is a price-taker and uses target pricing. Refer to the following information: Production volume Market price Desired operating income Total assets Variable cost per unit Fixed cost per year 602,000 units per year $30 per unit 17% of total assets $13,700,000 $17 per unit $5,500,000 per year With the current cost structure, Fower 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 OA. $5,500,000 B. $5,497,000 O c. $12,560,000 O D. $10,234,000