The Assembly Division Inc. currently buys an outside vendor, but is looking to receive the motors from the Parts Division of the company instead. Following is expected activity for the year: The Parts Division has analyzed the cost of motor production at the current 12,000 unit level as follows: If the Parts Division cuts back on sales to outside customers order supply to the Assembly Division, what is the minimum transfer price they would be willing to accept from the Assembly Division? A. $ 14.00 B. $ 15.66 C. $ 16.00 D. $22.00 E. None of the above Which of the following is false? A. Under the negotiated-transfer pricing, the maximum transfer price should be the market price of the goods if there is outside supplier. B. Under the negotiated-transfer pricing, the selling division determines the minimum transfer price. C. Under the negotiated transfer pricing, if the idle capacity is insufficient to produce the units to be transferred. D. A disadvantage of the cost-based pricing is that the selling division has no incentive to control cost. E. Under the market-based pricing the transfer price is set at the market price if there is an active market for the goods to be transferred