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Place the following steps for the implementation of target costing in order: A = Derive a target cost B = Develop a target price C

Place the following steps for the implementation of target costing in order:

A = Derive a target cost

B = Develop a target price

C = Perform value engineering

D = Determine target operating income

A, B, C, D

A, D, B, C

B, A, D, C

B, D, A, C

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