All of the Following Are True of Cost-Based Transfer Prices

All of the following are true of cost-based transfer prices except:

A) They generally promote optimal decision-making from the standpoint of the organization as a whole.
B) They may be based either on actual costs or standard (i.e., budgeted) costs.
C) Their use may not provide proper motivation for cost control on the part of the producing division.
D) They may not provide proper guidance when opportunity costs exist.
E) Generally speaking, such cost data are readily available.