Which of the Following Is Not True About the Negotiated

Which of the following is not true about the negotiated pricing method?

A) Negotiated pricing is the most common hybrid method.
B) Under this method,top management does not administer a specific split of the eventual profits across the transacting divisions.
C) The eventual transfer price result from a bargaining process between the selling and buying subunits.
D) Divisions are not free to negotiate a price that is mutually acceptable to both.
E) Price and cost information are usually the starting point in the negotiation process.