5. The amount charged when one business unit sells goods or services to another business unit is called: -A. an opportunity cost. -B. a transfer price. -C. a standard variable cost. -D. a residual price. 8. Transfer prices should not be based on actual costs because: -A. inefficient producing divisions have higher costs of production, which would be passed on by buying divisions. -B. producing divisions have no incentives to control costs. -C. inefficient units with high costs of production have no opportunity for profit. -D. inefficient producing divisions have higher costs of production, which would be passed on by buying divisions AND producing divisions have no incentives to control costs