Using the general transfer pricing rule, the maximum transfer price from the buyer division's point of view is calculated as follows:

A. Variable cost/unit on internal transfer + Total lost contribution margin on external sales/number of units transferred internally

B. Lesser of: a) external purchase price; or b) selling price of fnal product less other costs incurred to fnish product

C. Variable cost/unit on external transfer + Total lost contribution margin on external sales/number of units transferred internally

D. Lesser of: a) internal purchase price; or b) selling price of final product less other costs incurred to fnish product