TARGET COSTING: VALUE ENGINEERING, D cets for home use. dripping up the cost of the faucet, but is a great marketing too. rip-No-More, Inc., m It has a patented design feature that practically ensures there will be no Sara Jones, marketing vice president, wants to launch a new line of moderately priced faucets that retain the no-drip feature. The company currently does not have any other products in this market, which is growing as people turn to remodeling their existing home rather than buying a new home. Always on a budget, the home remodeler wants top- of-the-line features at a moderate price. That is the sweet spot in the market Sara wants to hit. MANAGEMENT ACCOUNTING