A Difference in Cost-Plus Pricing and Target Costing Is That

A difference in cost-plus pricing and target costing is that

A) Target costing is generally determined after introducing a product and cost-plus pricing is determined before introducing a product.
B) Target costing is a simple approach while cost-plus pricing is relatively complex.
C) Target costing starts with the price customers are willing to pay whereas cost-plus pricing starts with the cost.
D) Target costing computes the desired markup while cost-plus pricing computes the maximum cost the company is willing to incur.