1. Based on the information provided in the case, briefly discuss the cost implications of the design phase on final cost and price of BMAs new 3C4 model. case: Target Costing Decisions at BMA AG* Marc Wouters, Ph.D. Professor of Management Accounting Karlsruhe Institute of Technology (KIT) University of Amsterdam 2 0 2 0 I M A *The case has been developed solely for class discussion and is based on interviews and other information obtained from various car companies. While the case realistically highlights the intricacies of target costing at car companies, specific examples and numbers have been disguised and are partly fictitious