Target costing begins with determining the cost of the product and then focusing on developing ways to sell the product at a price that will enable the company to achieve its desired profit margin 1 9. True False 2 One of the advantages of target costing is that it specifically considers the probable market price for 0. the product. True False 2 If a company is operating beyond its break-even point, sale of one more unit of product increases 1. the company's profit by the amount of the unit contribution margin