Monaghan Publishing has decided to produce a new accounting textbook. It is estimated that the new book can be sold at a target price of $300. The annual target sales volume for these accounting books is 30,000. If target operating income of 20% of sales, what is the target total cost?

A. $1,800,000

B. $7,200,000

C. $10,800,000

D. $9,000,000