The general guideline for determining the minimum transfer price is

options:

a. variable cost plus opportunity costs per unit to the vendor division.

b. cover all employee costs incurred in production.

c. fixed cost plus opportunity costs per unit to the vendor division.

d. additional incremental costs per unit up to the point of transfer, plus opportunity costs per unit to the vendor division.

e. fixed cost plus incremental costs per unit up to the point of transfer.