Which of the following is false? A. Under the negotiated-transfer pricing, the maximum transfer price should be the market price of the goods if is an outside supplier. B. Under negotiated-transfer pricing, the selling division determines the minimum transfer price. C. Under the negotiated-transfer pricing, if the idle capacity is insufficient to produce the units to be transferred, the opportunity costs of transferring units will be equal to zero. D. A disadvantage of the cost-based pricing is that the selling division has no incentive to control cost. E. Under the market-based pricing, the transfer price is set at the market price if there is an active market for the goods to be transferred