In Should Cost Modeling, the concept of Theoretical Minimum Cost is Group of answer choices a.is the lowest cost at which a product or service can be manufactured with the absolute minimum of attributes b.Is the lowest transportation cost at which a product or service can be shipped to the customer given the specific INCOTERMS negotiated with the supplier c.Is the lowest cost at which a product or service with a given value or set of attributes could be delivered to the customer, assuming that optimal decisions were made throughout the development lifecycle d.Is the lowest cost at which a product or service can be outsourced to a contract manufacturer