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| Happy Time Industries uses segment reporting for all of its decentralized divisions. It has several products that are transferred from one division to other divisions. Happy Time wants to motivate the manager of the selling division to produce efficiently. Assuming the following methods are available, the optimal transfer pricing method should be a A. cost-based transfer price that uses actual amounts. B. variable cost-based transfer price that uses actual amounts. C. cost-based transfer price that uses budgeted amounts. D. market-based transfer price. |