[Solved] Which of the following is a disadvantage of using target costing? A) It may lead to an increase in all the non-value added cost of the product B) It may lead to a product being in development stage for a long time as the team repeatedly evaluates alternative designs. C) It may lead to increased employee participation in the cost reduction process of the organization thereby making it impossible to co-ordinate the process. D) It eliminates creativity in the manufacturing process as the focus is always on cost reduction and cost elimination. Eyepieces: Optical lenses located at the viewing end of a telescope, microscope, or other optical instruments, through which the user looks. Magnifying Lens: An optical instrument designed to enlarge the appearance of objects or text, making details more visible to the naked eye. Microscope: A device used to view objects that are too small to be seen by the naked eye, by magnifying them. Specimen: A sample taken from a body, such as tissue, blood, or urine, used for analysis or diagnosis.