Which company most likely practices target costing?

Select one:

a.

Company D who researches the price that the market will allow and changes the desired markup in order to meet the market price.

b.

Company C who researches the price that the market will allow and source the product components around the world in order to meet the margin requirements and the market price.

c.

Company A who sets the price by adding the desired markup to the cost of the product regardless of what it is.

d.

Company B who adjusts the price by changing the desired markup and adding said markup to the cost of the product regardless of what it is.