To Achieve Organizational Goal Congruence,how Should Management Set Transfer Prices

To achieve organizational goal congruence,how should management set transfer prices?

A) To allow for divisional autonomy and encourage managers to pursue corporate goals consistent with their own personal goals.
B) Top management should set the selling division's revenue and the buying division's cost.
C) Transfer prices should be compatible with the company's performance evaluation system.
D) All of the answers are correct.