All of the Following Are Steps of Target Costing Except

Multiple Choice

All of the following are steps of target costing except:

A) maximizing the contribution margin per unit of constrained resource.
B) engineering the product to achieve the target cost.
C) designing a product that provides the features and price demanded by customers.
D) deriving the target cost by subtracting the desired profit.
E) None of the answer choices is correct.