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Answer (C) is correct . A transfer price is the price charged in an intercompany transaction. Market-based prices provide market discipline because efficient internal suppliers will tend to prosper, thereby enhancing the overall long-term competitiveness of the firm.

Answer (A) is incorrect because Marginal production cost transfer prices do not relate to market-based transfer prices.
Answer (B) is incorrect because Marginal cost based transfer prices provide more of an incentive to the purchasing division to buy internally and thus use idle facilities of the selling division than does the usually higher market-based transfer price.
Answer (D) is incorrect because Corporate politics is less of a factor than in other methods, such as a negotiated transfer price. Market-based prices are objective.