What are the key steps to determine the target manufacturing cost per unit for a new product?

a$)$ Establish the product's desired profit, then subtract the sum of the projected market price, the development cost over the first two years of sales, and all non$-$manufacturing costs from the desired profit to determine the target manufacturing cost.

b$)$ Establish the product's desired profit, then subtract the sum of the projected market price and all non$-$manufacturing costs from the desired profit to determine the target manufacturing cost.

c$)$ Establish the product's market price from the desired market price, then subtract the desired profit to determine the target manufacturing cost.

d$)$ Establish the product's market price, then subtract the sum of the desired profit, all delivery costs, and corporate allocations, to determine the target manufacturing costs.

e$)$ Establish the product's market price, then subtract the sum of the development costs over the initial estimated sales volume, delivery costs, all non$-$manufacturing costs including corporate allocations, and desired profit, to determine the target manufacturing costs.

f$)$ All of the above

g$)$ All of the above, except a

h$)$ All of the above, except c

i$)$ None of the above