Launch Company sells 2,000 paddleboards per year at a sales price of $470 per unit. Launch sells in a highly competitive market and uses target pricing. The company has $1,000,000 of assets, and the shareholders wish to make a profit of 16% on assets. Variable cost is $200 per unit and cannot be reduced. Assume all products produced are sold. What are the target fixed costs? A. $380,000 B. $780,000 C. $940,000 D. $160,000