Transfer pricing in support departments Indicate whether each of the following statements constitutes a potential advantage (A), disadvantage (D), or neither (N) of using transfer prices for support department costs.

a.	AnswerADN	Requires additional organizational data and employee time
b.	AnswerADN	Puts all support departments on an equal footing
c.	AnswerADN	Reduces goal congruence
d.	AnswerADN	Makes a support department into a profit center
e.	AnswerADN	Increases resource waste
f.	AnswerADN	Improves ability to evaluate performance
g.	AnswerADN	Increases communication about which additional services are needed and which ones can be reduced or eliminated
h.	AnswerADN	Increases disagreements among departments
i.	AnswerADN	Causes certain services to be under- or overutilized
j.	AnswerADN	Makes users and providers more cost conscious
k.	AnswerADN	Measures benefits provided to operating departments
l.	AnswerADN	Includes costs outside a managers control