cost plus pricing

CBF Co uses cost-plus pricing. Which of the following statements regarding cost-plus pricing strategies are correct? (1) Marginal cost-plus pricing is easier where there is a readily identifiable variable cost. (2) Full cost-plus pricing requires the budgeted level of output to be determined at the outset. (3) Cost-plus pricing is a strategically focused approach as it accounts for external factors. (4) Cost-plus pricing requires that the profit mark-up applied by an organisation is fixed. A)1 and 2 B)2,3 and 4 C)1,3 and 4 D)1,2,3,4 the above question has been taken from the kaplan study text.And the correct answer according to kaplan is B but i think here a mistake is made because 3 is definitely not correct because its the target costing which accounts for external factor not the cost plus pricing and costing. What do you think?