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

A) The target costing approach approach often leads to higher levels of features included that some customers may want.
B) There is usually a higher level of cost-consciousness in the target costing approach than in the cost plus approach.
C) In the target costing approach, costs are fully known before the product is actually designed.
D) The target costing approach can be completed by marketing department personnel without involving others in the process.

The target costing approach encourages cost-consciousness throughout the entire design process, which can lead to lower costs and higher profits. Option A is incorrect because the focus of target costing is on designing a product that meets the customer's needs at a target cost, not including unnecessary features. Option C is incorrect because target costing involves estimating costs based on desired profit margins and then designing a product to meet that target cost, rather than knowing the costs beforehand. Option D is incorrect because target costing requires collaboration between departments, including marketing, engineering, and accounting.