When goods are transferred from one division in a company to another division, and there is an intermediate external market for the transferred item in which the goods could be sold, which of the following states the economic transfer pricing rule for what the maximum transfer price should be? A. Marginal cost of the transferring-out division minus any lost contribution of the transferring-out division from having to make the internal transfer B. The higher of the net marginal revenue for the transferring-in division and the external purchase price in the market for the intermediate product C. The lower of the net marginal revenue for the transferring-in division and the external purchase price in the market for the intermediate product D. None of the above