When an external market exists for a transferred product or service, most companies use either negotiated transfer prices or cost-plus transfer prices

Indirect network effects are network externalities that come from the direct interaction of users

Indicate whether the statement is true or false

Which of the following statements is true of an abnormal spoilage?

A) It is a spoilage which is inherent in a particular production process. B) It arises even when the process is carried out in an efficient manner. C) It is usually regarded as avoidable and controllable. D) The costs of abnormal spoilage are typically included as a component of the costs of good units manufactured.