Which of these statements is NOT true about transfer prices?

A. When the seller division is operating at capacity, a market-based transfer price should be used.

B. The primary objective in setting transfer prices is to achieve goal congruence by selecting a price that will maximize the overall company profits.

C. The transfer price is the transaction amount of one unit of goods when the transaction occurs between the firm and its external customers.

D. A negotiated transfer price should be somewhere between the market price and the variable cost.