Sales of Granite City Products Inc. have been on a steady decline for the last 12 months. A market research study conducted revealed that the product of Granite City Products Inc can be sold only for $440 as opposed to the current market price charged of $540 per unit. Granite City Products Inc, has decided to revise its sales price to $440. The annual sales target volume of the product after price revision is 260 units. Granite City Products Inc. wants to earn 30% on its sales amount. What are the target sales revenues? OA. OB. O c. OD $80,000 $114,400 $148,720 $42.120