Indicate whether each of the following statements constitutes a potential advantage (A), disadvantage (D), or neither (N) of using transfer prices for support department costs.

a. Can put all support departments on an equal footing

b. Can cause certain services to be under-or-overutilized

c. Can make a support department into a profit center

d. Can increase resource waste

e. Can make users and providers more cost conscious

f. Can increase communication about which additional services are needed and which ones can be reduced or eliminated

g. Can reduce goal congruence

h. Can require additional organizational data and employee time

i. Can increase disagreements among departments

j. Can improve ability to evaluate performance