Sales of Lopez, Inc. have been on a steady decline for the last 12 months. A market research study revealed that the product of Lopez, Inc. can be sold for $480 as opposed to the current market price charged of $540 per unit. Sullivan, Inc. has decided to revise its sales price to $480. The annual sales target volume of the product after price revision is 290 units. Sullivan, Inc. wants to earn 40% on its sales amount. What is the target operating income? $41,760 $139,200 $97,440 $181,440