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Answer (D) is correct . The variable-cost-plus price is the price set by charging for variable cost plus either a lump sum or an additional markup but less than the full markup price. This permits top management to enter the decision process and dictate that a division transfer at variable cost plus some appropriate amount.

Answer (A) is incorrect because The price on the open market is the definition of the market price.
Answer (B) is incorrect because Outlay cost plus opportunity cost is the price representing the cash outflows of the supplying division plus the contribution to the supplying division from an outside sale.
Answer (C) is incorrect because The full-cost price is the price usually set by an absorption-costing calculation.