Three sentences related to target costing - 1- In target costing the production cost is set according to the price that's lower than the market price. 2- Target costing is used to decision making short term only. 3- In target costing the profit is the responsibility of the operation units in the company and not the responsibility of the main management. Which of the sentences is correct? A- Only the first. B- Only the second and the third. C- Only the first and third. D- All the sentences are correct. E- Only the third sentence.