What is target cost per$$unit$?$

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Part $1$

A$.$

Target cost per unit is the variable unit cost over the$$product$\text{'}$s life cycle.

B$.$

Target cost per unit is the contribution margin per unit over the average total unit cost.

C$.$

Target cost per unit is the average total unit cost over the contribution margin ratio.

D$.$

Target cost per unit is the average total unit cost over the$$product$\text{'}$s life cycle.