Paper Tiger Stationary Company is a price-taker and uses target pricing. Refer to the following information:

Production volume	602,000	units per year
Market price	$30	per unit
Desired operating income	15%	of total assets
Total assets	$1,800,000

What is the target full product cost per year? Assume all units produced are sold.

Select one:

A. $18,060,000

B. $9,632,000

C. $17,790,000

D. $27,000,000