Pretty Pillow Company manufactures pillows. The pillows are manufactured in the

Assembly Division. When the Assembly Division process is complete the pillows can be sold individually at a market price of $$10,$ or the pillows can be transferred to the Cover Division where specialty pillow covers are added and then sold for a market price of $$22.$ Production costs for the Assembly Division equal $$6\mathrm{.}00$ per unit and are $$8\mathrm{.}00$ per unit for the Cover Division. For performance$-$evaluation purposes, these two divisions are treated as profit centers.

a$.$ What is the transfer price per unit if market price is used as the transfer price method?

b$.$ What is the range of transfer prices per unit if a negotiated transfer price is used?

c$.$ Which transfer price method best promotes goal congruence? Provide one reason why this method is best at promoting goal congruence.