Question 12 Use of the market-price method (when such prices exist) satisfied a key objective of transfer pricing, namely: objectivity. selectivity usability transportability Question 1:3 All of the following are listed as possible transfer pricing methods except: market price. e full cost. fixed cost. variable cost. Question 14 In the context of transfer pricing, dual pricing is: the use of two or more transfer pricing methods by the buyer only not recommended because of negative behavioral consequences the simultaneous use of two or more transfer pricing methods never used when numerous conflicts exist between two units. Question 15 When comparing actlvity-based costing (ABC) and the Theory of Constraints (TOC), the approach each method takes toward profitability analysis is: Both TOC and ABC take a short-term approach. TOC takes a short-term approach and ABC takes a long-term approach Both TOC and ABC take a long-term approach. TOC takes a long-term approach and ABC takes a short-term approach