Which of these statements is true about value engineering? O A Value engineering is a reevaluation process conducted solely by a firm's accounting department. OB. The goal of value engineering is to add costs that will benefit customers. OC. Value engineering results in higher prices for the consumer. D. The purpose of value engineering is to reevaluate and reduce costs while meeting customers' needs The target sales price for the widgets made by Sacramento, Inc. is $420 per unit. The firm want a 30% not profile muegin on ts salow price. What is the firm's target cost per unit using target pricing? O A $546 OB. $714 OC $126 D. $294