Which of the following is not correct ?

O e Prices are set by the competitive market when a product is not earlistinguished from competing produc b . The cost - plus pricing model gives consideration to the demand side whether customers will pay the target selling price c . In a competitive market , a company is forced to act as a price taker and must emphasize minimizing and controlling costs Od in the variable - cost approach , the markup percentage covers the desired ROI and fied costs