1 (1 point) A transfer price is required only when goods or services are transferred between cost centres in the same organization. True False Question 2 (1 point) An ideal transfer price would be the opportunity cost of internal transfers. True False Question 3 (1 point) If a supplying division has excess capacity, the best transfer price is the product's variable cost. True False Question 4 (1 point) If a product has an external market and divisions are treated as profit centres, cost- based transfer prices can often lead to suboptimal decisions. True False