Polynesian Products sells 1,800 kayaks per year at a price of $480 per unit. Polynesian sells in a highly competitive market and uses target pricing.The company has calculated its target full cost at $729,000 per year.Total variable costs are $396,000 per year and cannot be reduced.How much are the target fixed costs?

A) $265,000

B) $410,000

C) $396,000

D) $333,000