Which of the following information should be taken into account when using a negotiated transfer price method to determine transfer price Statement i states, external market price Statement ii states, savings in selling and distribution costs when transferring internally Statement ili states, excess capacity in the selling division Statement iv states, excess capacity in the buying division Select one: O a. ii and iii O b. i, ii and iii O c. ii, iii and iv O d. i, ii, iii and iv