Choose "true" or "false" as applicable for the following items as they pertain to transfer pricing. When individual business units within an organization transfer goods between each other, the BUYER business unit should record an increase in cost of goods sold at the time of transfer. When individual business units within an organization transfer goods between each other, the SELLER business unit should record an increase in cost of goods sold at the time of transfer. When individual business units within an organization transfer goods between each other, the cost of goods sold ultimately recorded by the BUYER business unit should be recorded using the outside vendor cost, not the transfer price. When individual business units within an organization transfer goods between each other, the cost of goods sold recorded by the SELLER business unit should be recorded using the outside vendor cost, not the transfer price. A properly determined transfer price will take into consideration the incremental costs of the SELLER business unit. A properly determined transfer price will take into consideration the opportunity costs of the SELLER business unit