Whats the main feature of Target Costing? Pick the correct answer (only one answer is correct) - A- Based on pareto 80/20 rule, target costing focuses on 20% from the produced items in the factory, that the redemption accomplished from them is 80% of the overall redemption on the factory. B- Target costing is similar to contribution costing since it only deals with direct costs. C- Target costing takes placed market prices, and cuts the products target cost from them. D- All the answers are incorrect. E- Target costing is defined as setting the selling price based on the cost and the target profit.