Target Costing Differs from Traditional Costing in All of the Following

Multiple Choice

Target costing differs from traditional costing in all of the following ways EXCEPT:

A) target costing collects market research continually throughout the target costing process rather than as a single event.
B) target costing uses the total-life-cycle concept to minimize ownership costs.
C) traditional costing spends less time on product specification and design.
D) traditional costing uses cross-functional teams to guide the process.