If the Existing Unit Cost Is Above a Target Cost

If the existing unit cost is above a target cost per unit, then

A) the unit selling price is adjusted upward to cover the unit cost.
B) cost analysis is performed to identify which components of the product/service can be targeted for cost reduction.
C) the company should not manufacture and sell this particular product/service.
D) the company should recompute the cost per unit only using the variable unit costs.