A General Calculation Method for Transfer Prices That Achieves Goal

A general calculation method for transfer prices that achieves goal congruence begins with the additional outlay cost per unit incurred because goods are transferred and then

A) adds the opportunity cost per unit to the organization because of the transfer.
B) subtracts the opportunity cost per unit to the organization because of the transfer.
C) adds the sunk cost per unit to the organization because of the transfer.
D) subtracts the sunk cost per unit to the organization because of the transfer.
E) adds the sales revenue per unit to the organization because of the transfer.