Which of the following statements describes target costing?

A. It calculates the expected cost of a product and then adds a margin to it to arrive at the target selling price
B. It allocates overhead costs to products by collecting the costs into pools and sharing them out according to each product’s usage of the cost driving activity
C. It identifies the market price of a product and then subtracts a desired profit margin to arrive at the target cost
D. It identifies different markets for a product and then sells that same product at different prices in each market