is a method to manage costs and profits by taking revenue at market price and subtracting the desired profit to determine target full product costs.

$$ Cost$-$plus pricing

Target pricing

Product $-$ plus pricing

Product $-$ plus costing

Boylan Company manufactures two products$-$toaster ovens and bread machines. The following data are available:

$\backslash$table$[[,$Toaster Ovens,Bread Machines$],[$Sales price,$$60\mathrm{.}00,$$$150\mathrm{.}00$