19. Which of the following best describes the relationship between target cost, market price, and desired profit? A. Target cost is the difference between the market price of a product and a company's desired profit for that product. B. Target cost is the sum of the market price of a product and a company's desired profit for that product. C. Target cost is the product of the market price of a product and a company's desired profit for that product. D. Target cost is unrelated to the market price of a product and a company's desired profit for that product.