Which of the following is not a benefit of alternative dispute resolution?

The breakeven point is the point where the sales revenues are equal to the fixed costs

Indicate whether the statement is true or false

The primary objective in setting transfer prices is to ________

A) establish a system that determines the best transfer prices for the company as a whole B) evaluate the managers of the responsibility centers involved C) achieve goal congruence by selecting a price that will maximize overall company profits D) make it easy for managers to select prices that maximize division profits