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Answer (D) is correct . If the selling division has excess capacity, it should lower its transfer price to match the outside offer. This decision optimizes the profits of the company as a whole by allowing for use of capacity that would otherwise be idle.

Answer (A) is incorrect because This action is congruent with the goals of Parkside. The use of idle capacity enhances profits.
Answer (B) is incorrect because The transfer is at a loss (relative to full cost) to the selling division, although the company as a whole will benefit.
Answer (C) is incorrect because The buying division is indifferent as to whether to purchase internally or externally.