Which of the following statements regarding the difference in target costing and cost-plus pricing is TRUE.

A. Target costing starts with the target cost and then determines the target selling price.

B. Target costing starts with the expected market selling price and then "back in" to the target cost.

C. Cost plus pricing starts with the expected market selling price and "back in" to the target cost.

D. Cost plus pricing starts with the target cost and adds a mark-up to get to the actual sales price.