​Transfer prices

A) ​are an accounting device to allocate the costs and revenues of intermediate products across divisions          
B) increase the 'profits' of the profit center producing the intermediate product when they rise
C) decrease the 'profits' of the profit center using the intermediate product when they rise
D) ​all of the above

Transfer Prices

The prices at which services, goods, or capital are exchanged between departments or divisions within the same company or between subsidiaries.

Intermediate Products

Goods that are used as inputs in the production of other goods, not intended for final consumption.

Profit Center

A branch or division of a company that is directly responsible for generating its own revenue and profits.