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Answer (B) is correct . At this price, the supplying division is indifferent as to whether it sells internally or externally. Outlay cost plus opportunity cost therefore represents a minimum acceptable price for a seller. However, no transfer price formula is appropriate in all circumstances.

Answer (A) is incorrect because The retail price is the definition of the market price, assuming an arm’s-length transaction.
Answer (C) is incorrect because Full cost is the price usually set by an absorption-costing calculation.
Answer (D) is incorrect because The variable-cost-plus price is the price set by charging for variable costs plus a lump sum or an additional markup, but less than full markup.