125. CSO: 1B2b LOS: 1B2i
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. cost-based transfer price that uses budgeted amounts.
c. variable cost-based transfer price that uses actual amounts.
d. market-based transfer price.
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