The market price approach is used to set a transfer price between Dep't A and Dep't B for the year on January 1. Transfers occur regularly throughout the year. Market price for Dep't A's product falls 20% by July and remains there for the rest of the year. If all else remains the same, on December 31 the receiving division will

make extra money on the transferred units.

neither lose nor gain money on the transaction.

break even on transferred units.

ose money on the units transferred in.