Kaizen costing is applied to a product that is

The correct answer is A. produced.

Kaizen costing is a cost accounting method that focuses on continuous improvement.

It is applied to a product that is already in production, with the goal of reducing costs over time. This is done by identifying and eliminating waste, and by improving efficiency.

Option B, under production, is incorrect because kaizen costing is not applied to products that are still in the production process. Option C, targeted to produce, is incorrect because kaizen costing is not applied to products that are only planned to

be produced. Option D, sold to customer, is incorrect because kaizen costing is not applied to products that have already been sold.