Which of the Following Statements About Transfer Pricing Is True

Which of the following statements about transfer pricing is true?

A) The transfer price charged when one division of an organization sells goods or services to another division does not affect the total profit of the overall organization, assuming the transfer is made
B) The transfer price affects the profit measurement for both the selling and buying divisions of the organization because the divisions are buying and selling from and to each other
C) The transfer pricing policy can affect the incentives of autonomous managers as they decide whether to make the transfer
D) All are true statements