Outrigger Leisure Products sells 2,100 kayaks per year at a price of $500 per unit. Outrigger sells in a highly competitive market and uses target pricing. The company has $1,000,000 of assets and the shareholders wish to make a profit of 17% on assets. Fixed costs are $475,000 per year and cannot be reduced. Assume all products produced are sold. What are the target variable costs? OA. $149,601 OB. $405,000 OC. $880,000 OD. $1,000,000 M