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Answer A:
Because Quie's management apparently has excess capacity, it should be positive toward each suggested price in decreasing order. Each price exceeds variable costs and thus will increase Quie's ROI, which is the basis of its evaluation by corporate management.
Answer B:
Negotiating a price between the two divisions is the best method to resolve the controversy in this situation. ARQ is highly decentralized and exhibits all four conditions required for negotiating a transfer price:
 Outside markets exist to give both parties alternatives to dealing with each other.
 Both parties have access to market price information.
 Both parties are free to buy and sell outside the corporation.
 Top management supports the continuation of the decentralized arrangement.
Answer C:
ARQ management should not become involved in resolving the controversy. This would violate the autonomous relationship of the divisions, which ARQ intends to maintain. Imposing conditions upon the pricing will adversely affect the current ROI-based evaluation system, since the two divisions will no longer be in control of their profits. Finally, division management would most likely respond negatively to a loss of the autonomy they are used to exercising.