123. CSO: 1B2b LOS: 1B2h
Which one of the following is an incorrect description of transfer pricing?
a. It measures the value of goods or services furnished by a profit center to other
responsibility centers within a company.
b. If a market price exists, this price may be used as a transfer price.
c. It measures exchanges between a company and external customers.
d. If no market price exists, the transfer price may be based on cost.
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