Which of the Following Statements About Transfer Pricing Is False

Which of the following statements about transfer pricing is false?

A) The goal in setting transfer prices is to establish incentives for autonomous division managers to make decisions that support the overall goals of the organization
B) The transfer price should be chosen so that each division manager, when striving to maximize his or her own division's profit, makes the decision that maximizes the company's profit
C) The goal in setting the transfer price is to provide incentives for each division manager to act in his or her best interests
D) All are true statements