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Answer (A) is correct . The outlay costs represent cash outflows related to the production and transfer of goods/services. The opportunity costs are the maximum contribution forgone by the supplying division if the goods/services are sold internally. An opportunity cost will exist if the supplier has no idle capacity and an external market exists. Thus, this guideline should promote goal congruence (actions of the divisional manager benefit the company and the division), a sustained high level of managerial effort (exertion toward a goal), and subunit autonomy (freedom in decision making). The guideline will vary depending on whether an external market exists and whether the supplier has idle capacity.

Answer (B) is incorrect because The opportunity cost of the buying division is irrelevant.
Answer (C) is incorrect because The full cost may not represent the outlay cost incurred to the point of transfer, and a markup is an arbitrary percentage. The result may be suboptimization. For example, the buyer may purchase at a lower price from an outside supplier even though the price exceeds the company’s outlay cost.
Answer (D) is incorrect because If the supplying division recovers only its variable production costs, it becomes a cost center for internal transfers. The supplying division will earn no return on internal sales, which could lead to suboptimization.