QUESTION 9 The target cost of a product A. includes product costs but not period costs. B. is determined before the target price is established. OC. is the difference between the target price and the desired profit. OD. is determined by the target audience. QUESTION 10 The payback period method of evaluating proposed capital investment does not take into account the time value of money. True False QUESTION 11 The purpose of establishing a desired rate of return on investment is to set a point below which the best alternative will be considered acceptable. True False QUESTION 12 The alternative with the highest payback period is the most desirable. True OFalse