The Most Valid Reason for Using Something Other Than a Full-Cost-Based

Multiple Choice

The most valid reason for using something other than a full-cost-based transfer price between units of a company is because a full-cost price

A) is typically more costly to implement.
B) does not ensure the control of costs of a supplying unit.
C) is not available unless market-based prices are available.
D) does not reflect the excess capacity of the supplying unit.