NEED THIS ASAP PLEASE AND THANK YOU!!!!! After conducting a phone survey, Bad Backs Manufacturing decided to produce a new computer backpack to complement its backpack line. It is estimated that the new computer backpack can be sold at a target price of $80. The annual target sales volume for computer backpacks is 18,000. Bad Backs has target operating income of 25% of sales. What is the target cost?

A. $1,440,000

B. $1,600,000

C. $960,000

D. $800,000

E. $1,080,000