Haskins Products Sells 2,100 Kayaks Per Year at a Sales

Haskins Products sells 2,100 kayaks per year at a sales price of $450 per unit.Haskins sells in a highly competitive market and uses target pricing.The company has calculated its target full product cost at $740,000 per year.Total variable costs are $330,000 per year and cannot be reduced.Assume all products produced are sold.What are the target fixed costs?

A) $945,000
B) $205,000
C) $330,000
D) $410,000