Outrigger Leisure Products sells 2,200 kayaks per year at a price of $450 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 $450,000 per year and cannot be reduced. Assume all products produced are sold. What are the target variable costs? A. $820,000 B. $370,000 C. $139,401 D. $1,000,000 What the correct