Answer the Following Question(s) Using the Information Below

Answer the following question(s) using the information below.
After conducting a market research study, Potter Products decided to produce an electric coffee pot to complement its line of kitchen products. It is estimated that the new coffee pot can be sold at a target price of $46. The annual target sales volume for the coffee pot is 300,000. Potter has target operating income of 18% of sales
-What is the total target cost?

A) $9,840,000
B) $11,316,000
C) $13,352,000
D) $9,279,120
E) $1,131,600