The following figure shows the evolution of committed and incurred costs in relation to a product. Cost Committed costs Me Margin to reduce de production costs 80% a 90% Incurred costs Time Development Production Regarding committed and incurred costs, it can be said that: a) The margin for cost reduction during production is quite significant since the costs incurred in most (of production) are lower than the committed costs. b) The registration and control of costs in the production phase of a given product is important because it serves as a basis for determining the target cost in the development phase of that product. c) The figure presents a situation for managers that allows the manager to assess whether a product should be manufactured or not. d) The product development phase defines 80% to 90% of production costs. Thus, for new products, it is more important to consider the committed cost than the cost incurred. e) All incorrect