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Answer (B) is correct . Given that the seller has excess capacity, transfers within the company entail no opportunity cost. Accordingly, the transfer at the negotiated price will improve the performance measures of the selling division. Purchasing internally at below the market price also benefits the buying division, so the motivational purpose of transfer pricing is achieved. The goal congruence purpose is also achieved because the internal transaction benefits the company.

Answer (A) is incorrect because This arrangement creates no disincentive for the selling division. It will make a profit on every unit transferred.
Answer (C) is incorrect because The market price charged by outside sources is higher than the negotiated price.
Answer (D) is incorrect because Given idle capacity, selling at any amount in excess of variable cost should motivate the selling division.