JC Company Operates in a Very Competitive Market and as a Result

JC Company operates in a very competitive market and as a result it is forced to use the target pricingapproach to price its various products. The cost of making and selling one of its products exceeds thetarget full cost of that product. Which of the following options would not be a logical choice for JC'smanagement to utilize in order to achieve the product's targeted full cost?

A) Attempt to reduce fixed costs.
B) Attempt to reduce variable costs.
C) Attempt to increase the selling price.
D) The willingness to accept a lower return on the company's assets.