Maritime Sail Makers manufactures salles for salboats. The company has the capachy to produce 37,000 per year and is currently producing and selling 25,000 per year The following information relates to current production Sales price per unit 5130 Variable costs per unit Manufacturing 550 Selling and administrative 520 Total food costs Manufacturing S700,000 Selling and administrative 5300.000 a special pricing order is accepted for 5.500 salata sales price of 160 per unit, fed cons remain unchanged and there are no variable selling and strative cons for this order, what is the change operating income OA Operating income decreases by 495,000 OB. Operating income increases by 5605,000 OC. Operating income decreases by 1605,000 OD. Operating income increases by $495.000 12 of 25 (Complete This Tete Determinant Company is a price-taker and uses a target-pricing approach Relies to the following information Production volume 601.000 unts per year Market price 534 per unit Desired operating income 16% of total assets Total assets $13.700.000 What is the target full product cost in total for the year? Assume all units produced are sold OA 518 242,000 O B. $2,192,000 OC. $96,160 OD. 513,700,000