IRS Sec. 482 allows three pricing methods that multinational companies may use for transfer prices. Which of the following is one of those methods? The comparable controlled price method The comparable uncontrolled price method The cost-minus method The accurate cost method The wholesale price method ABC attempts to measure costs more accurately than the historical standard cost method introduced at the beginning of the last century. However, recently some companies, such as Harley Davidson, have started to measure fewer costs because they have found that: The use of inaccurate costs can lead to bad decisions. Workers tended to concentrate on speed of production instead of quality. Reducing the time of the business cycle decreases the need to rely on accounting numbers. All of the above are valid observations about the historical standard cost system