Pricing decisions – Question 67 in Practise Kit year 2015 Section 1 Mutliple

Hi Sir,

WHICH PRICING GIVES THE HIGHEST PRICE?
A product has a prime cost of $12, variable overheads of $3 per unit and fixed overheads of $6 per unit.
a) Prime cost + 80%
B) Margianl cost + 60 %
C) TAC + 20 %
D) net margin of 14% on selling price.

Sir, what the abbreviation TAC stands for , cause I know only TOC?What is the formula for TOC?

Thank you.