Star Stationery Company Is a Price-Taker and Uses Target Pricing

Star Stationery Company is a price-taker and uses target pricing.The company has just done an analysis of its revenues,costs and desired profits,and has calculated its target full product cost.Please refer to the following information:
-Actual costs are currently higher than target full product cost.Assuming that variable costs are dependent on commodity prices and cannot be reduced,how much is the target fixed cost?

A) $180,000
B) $300,000
C) $200,000
D) $500,000