A transfer price based on the full cost plus a markup may lead to suboptimal decisions because ____________.

	a.	it leads the buying division to regard the fixed costs and the markup of the selling division as a variable cost
	b.	it leads the buying division to regard the variable costs and the markup of the selling division as a fixed cost
	c.	it leads the buying division to regard the fixed costs and the markup of the selling division as total costs
	d.	it leads the buying division to regard the variable costs and the markup of the selling division as total costs
	e.	None of the answers.