Place the five steps in implementing a target costing approach in the proper order: 1 - Determine desired profit 2- Use kaizen costing and operational control to reduce costs 3 - Determine the market price 4 - Use value engineering to identify ways to reduce product costs 5- Calculate the target cost at market price less desired profit A)3, 2, 1, 4, 5. B)2, 5, 4, 1, 3. C)4, 5, 1, 3, 2. D)3, 1, 5, 4, 2. E)5, 3, 2, 1, 4.