Of the following types of costs, which is not a candidate for improvement during the attainment phase of target costing?
A) Material costs.
B) Conversion costs.
C) Activity costs.
D) Preproduction costs.

Question

Quizplus · Accepted Answer

Preproduction costs are not typically a candidate for improvement during the attainment phase of target costing because this phase focuses on reducing costs through design and development, and preproduction costs are incurred before this phase begins.

Of the Following Types of Costs, Which Is Not a Candidate