【单选题】Which of the following best describe target costing ?
A.
Target costing calculates a selling price by adding a profit margin to the cost
B.
Target costing involves setting a selling price by reference to the market and then deducting your desired profit margin to leave you with a target cost
C.
Target costing calculates a target cost by deducting a profit margin from a desired selling price
D.
Target costing involves setting a selling price by reference to the market and then adding your desired profit margin to leave you with a target cost.