Under the target costing, the change in the sales level cannot be considered as the way to make a reduction in the costs.
Option C is the correct answer.
Target cost is the maximum cost that can be levied on a manufactured product. It is determined by deducting the profit margin from the selling price.
According to the target costing, the simplification of designs, minimization the wastage, and the reduction of the direct cost of labor are considered the methods to reduce the costs. But the increasing or decreasing of sales level will not be used as a way to minimize the cost.
Therefore, the sales level changes will not affect the cost reduction apart from the other provided methods.
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