Belcher Company,which Desires to Enter the Market with a New

Belcher Company,which desires to enter the market with a new product,will perform the following tasks:
1-Design and engineer the product.
2-Determine the product's cost.
3-Determine the desired profit margin.
4-Determine the suggested selling price.
If Belcher uses target costing,which task would the company perform first?

A) 1.
B) 2.
C) 3.
D) 4.
E) None of thesE.