Place the Following Steps for the Implementation of Target Costing $A =$

Multiple Choice

Place the following steps for the implementation of target costing in order: $A =$ Derive a target cost
$\mathrm { B } =$ Develop a target price
$\mathrm { C } =$ Perform value engineering
$\mathrm { D } =$ Determine target operating income

A) $B D A C$
B) $B A D C$
C) $A D B C$
D) $A B C D$