The Eastern division sells goods internally to the Western division of the same company. The quoted external price in industry publications from a supplier near Eastern, is $200 per ton plus transportation. Iit costs $20 per ton to transport the goods to Western. Eastern's actual market cost per ton to buy the direct materials to make the transferred product is $100. Actual per-ton direct labor is $50. Other actual costs of storage and handling are $40. The company president selects a $220 transfer price. This is an example of (CIA adapted) O market-based transfer pricing. O cost-based transfer pricing O negotiated transfer pricing. 0 cost plus 20% transfer pricing