Ortiz Company is a price - taker and uses target pricing. Refer to the following information: With the current cost structure, Ortux cannot acheve its profit goals. It will have to teduce either the fixed costs or the variable costs, Assuming that fuod costs cannor be rectuced, what are the target variable cotte per year? Assume all units produced are sold A. $10,800,000 B. $5,600,000 C. $15,071,000 D. 510,171,000