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Allen's Ark sells 2,200 canoes per year at a sales price of $480 per unit. Allen's sells in a highly competitive market and uses target pricing. The company has calculated its target full product cost at $720,000 per year. Total variable costs are $300,000 per year and cannot be reduced. Assume all products produced are sold. What are the target fixed costs? O A. $1,056,000 OB. $336,000 O C. $300,000 OD. $420,000 Inscribe, Inc. manufactures and sells pens for $6.00 each. Cubby Corp. has offered Inscribe, Inc. $3.00 per pen for a one-time order of 3,500 pens. The total manufacturing cost per pen, using absorption costing, is $1.00 per unit and consists of variable costs of 50.85 per pen and fixed overhead costs of $0.15 per pen. Assume that Inscribe, Inc. has excess capacity and that the special pricing order would not adversely affect regular sales. What is the change in operating income that would result from accepting the special pricing order? O A. increase of $10,500 O B. decrease of $7,525 O C. increase of $7,525 OD. decrease of $10,500