What is a good response to "Two different options a firm may consider when trying to arrive at a fair transfer price for a product is the market-based transfer prices and the hybrid transfer prices. The market-based transfer prices are when top managers choose to use the price of a similar product or service publicly listed on a trade's association's website. They may also select the external price a subunit charges outside customers. Hybrid transfer prices consider both cost and market information. Top managers may set prices by specifying a transfer price that is an average of the cost of producing and transporting the product internally and the market price for comparable products. At other times, a hybrid transfer price may allow for the revenue recognized by the selling unit to differ from the cost recognized by the buying unit