Match each term with its definition $.$ Target costing Selling Price minus Cost $=$ Cost plus Markup $=$ Calculate labor rate $+$ Calculate material loading charge Price is determined through agreement of division managers Variable cost Transfer price determined based on variable cost or variable costs plus fixed costs $.$ Price to sell product to another division of the same company

A$.$ Cost$-$based transfer proces

B$.$ Transfer price

C$.$ Transfer proce when sold internally

D$.$ Time and material Pricing

E$.$ Negotiated transfer prices

F$.$ Markup

G$.$ Target selling price

H$.$ Market price minus desired profit