Launch Company sells 2500 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 $800,000 of assets, and the shareholders wish to make a profit of 16% on assets. Variable cost is $190 per unit and cannot be reduced. Assume all products produced are sold. What are the target fixed costs?

A. $1,175,000

B. $1,047,000

C. $128,000

D.. $572,000