A cost shifting price strategy involves:

A$.$ Critically assessing indirect costs to provide a service and looking to reduce those costs or shift those costs to other customers who are willing to pay a higher price per unit of service

B$.$ Establishing a sliding price scale in which the price drops when a minimum profit threshold is reached in an attempt to grow volume

C$.$ Focusing on reducing indirect costs

D$.$ Negotiating with suppliers and vendors on pricing that drives down direct costs in order to provide competitive pricing and access to markets for the vendor