A comparison of the final target costs for each model variant and its expected selling price allowed the anticipated profit on the vehicle to be determined. The expected selling price was reviewed by marketing in light of recent competitive products and market conditions, and a final selling price recommended. Accounting was responsible for authorizing the actual selling price of each variation. It took into account marketing’s review of existing conditions, the final target cost of the vehicle, and the target margin for the vehicle. Once set, accounting notified marketing of the recommended selling price. In Japan, this was the price at which the car would be sold across its life. In other markets, such as North America, incentive plans and other marketing techniques could the effective price to change across the life of the product.