Outrigger Leisure Products sells 2.200 kayaks per year at a price of $460 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 16% on assets. Fixed costs are $500,000 per year and cannot be reduced. Assume all products produced are sold. What are the target variable costs? OA. $352,000 OB. $852,000 OC. $136,321 OD. $1,000,000