Fantabulous Products Sells 2100 Kayaks Per Year at a Price

Fantabulous Products sells 2100 kayaks per year at a price of $480 per unit.Fantabulous sells in a highly competitive market and uses target pricing.The company has $900,000 of assets and the shareholders wish to make a profit of 17% on assets.Variable cost is $180 per unit and cannot be reduced.How much is the target fixed costs?

A) $855,000
B) $477,000
C) $1,008,000
D) $153,000