In analyzing the corporate controllable variables, management must address the question:

A$.$ Who are the company's target customers?

B$.$ What will be the costs that the company will incur in delivering value to its target customers?

C$.$ How much will the company be able to charge for the value it creates for its target customers?

D$.$ All of the above.

E$.$ Two of A$,$ B$,$ and C$.$