Mallard Corporation uses the product cost concept of product pricing. Below is cost information for the production and sale of 45,000 units of its sole product. Mallard desires a profit equal to a 12% rate of return on invested assets of $800,000. The dollar amount of desired profit from the production and sale of the companys product is: a. $96,000 b. $225,000 c. $220,500 d. $105,840