4.6 The following are all steps in the implementation of the target costing process for a product: i) Calculate the target cost ii) Calculate the estimated current cost based on the existing product specification iii) Set the required profit iv) Set the selling price v) Calculate the target cost gap Which of the following represents the sequence if target costing were to be used? A. i, ii, ii , iv, v B. ii, iii, iv, i, v C. iv, iii, i, ii, v D. iv, v, iii, i, ii