Which of the following is one of the advantages of the target costing approach?

A.The target costing approach can be completed by marketing department personnel without involving others in the process.

B.In the target costing approach, costs are fully known before the product is designed.

C.The target costing approach often leads to higher levels of features included that some customers may want.

D.There is usually a higher level of cost-consciousness in the target costing approach than in the cost-plus approach.