The Molding Department of Acadia Corporation Is a Cost Center

The Molding Department of Acadia Corporation is a cost center. The transfer price used to transfer goods from the Molding Department to the Assembly Department would most likely be based upon:

A) The cost of the units transferred.
B) The market value of the units transferred.
C) A negotiated amount set by the department managers.
D) The average fixed cost per unit transferred.