5.) For each of the following statements regarding the satisfaction of transfer pricing criteria, identify whether you would expect the transfer pricing method to meet the criteria. Provide a yes, no, or sometimes for each situation. a. Market-Based transfer pricing achieves goal congruence. b. Cost-Based transfer pricing achieves goal congruence. c. Negotiated transfer pricing achieves goal congruence. d. Market-Based transfer pricing motivates management effort. e. Cost-Based transfer pricing motivates management effort. f. Negotiated transfer pricing motivates management effort. g. Market-Based transfer pricing is useful for evaluating subunit performance. h. Cost-Based transfer pricing is useful for evaluating subunit performance. i. Negotiated transfer pricing is useful for evaluating subunit performance. j. Market-Based transfer pricing preserves subunit autonomy. k. Cost-Based transfer pricing preserves subunit autonomy. 1. Negotiated transfer pricing preserves subunit autonomy