The Knuckles and Brackets Division transfers a component product to the Assembly Division. Both divisions are part of Automakers Inc, and are organized as profit centers. Automakers has a general policy of using a 10 percent markup for cost-based transfer prices. Knuckles and Brackets also can sell the component product in the open market to other automobile companies for \(\$ 75\). The cost to make the component is \(\$ 55\). By transferring the component internally, the Knuckles and Brackets Division saves \(\$ 5\) in sales expenses and transportation costs. The manager of the Knuckles and Brackets Division wants the transfer price to be \(\$ 75\) and the manager of the Assembly Division wants the transfer price to be \(\$ 70\). Which of the following are not true (select all appropriate answers):

a. If the transfer price is \(\$ 75\), then the divisions are using a market-based transfer price.

b. If the transfer price is \(\$ 40\), then the divisions are using a cost-based transfer price.

c. If the transfer price is \(\$ 70\), then the divisions are using a negotiated transfer price.

d. If the transfer price is \(\$ 70\), then both divisions are sharing the profits.

e. If the transfer price is \(\$ 55\), then the Knuckles and Brackets Division is keeping all the profits.