Which of the Following Are Examples of Limitations of Using

Which of the following are examples of limitations of using a stock transfer to move materials from one plant to another?

A) The company cannot track the progress of the transfer.
B) The costs of transporting the materials are not taken into account.
C) Valuation can be based only on the book value of the materials at the sending plant,not on the negotiated value.
D) Valuation can be based only on the negotiated value of the materials,not on the book value.
E) Valuation can be based only on the book value of the materials,not on the fair market value.