Haskins Products sells 2 comma 200 kayaks per year at a sales price of $ 450 per unit. Haskins sells in a highly competitive market and uses target pricing. The company has calculated its target full product cost at $ 720 comma 000 per year. Total variable costs are $ 330 comma 000 per year and cannot be reduced. Assume all products produced are sold. What are the target fixed costs?

$ 390 comma 000

B. $ 990 comma 000

C. $ 270 comma 000

D. $ 330 comma 000