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Answer (B) is correct . A cost center is responsible for costs only. A?profit center is responsible for costs and revenues. Hence, the transfer from the cost center must, by definition, be at a cost-based figure. The transfer should be at standard variable cost so as to isolate any variance resulting from Core’s operations. Assuming fixed costs are not controllable in the short run, the relevant variance is the difference between actual cost and the standard variable cost.

Answer (A) is incorrect because Actual cost is not appropriate for a transfer price from a cost center to a profit center.
Answer (C) is incorrect because As a cost center, Core will use cost as a transfer price.
Answer (D) is incorrect because As a cost center, Core will use cost as a transfer price.