How is target costing different from cost-plus pricing?

Select one:

a. The consumer is never considered in target costing whereas consumers are taken into consideration with cost-plus pricing.

b. The consumer is considered last in target costing whereas consumers are considered first in cost-plus pricing.

c. The consumer is never considered in cost-plus pricing whereas consumers are taken into consideration with target-costing.

d. The consumer is considered first in target costing whereas consumers are considered last in cost-plus pricing.