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