18. crimson inc. has a number of divisions, including alpha division, a producer of circuit boards, and delta division, a heating and air-conditioning manufacturer. alpha division produces the cb-117 model that can be used by delta division in the production of thermostats that regulate heating and air-conditioning systems. the market price of the cb- 117 is $20, and the full cost of the circuit board is $13. assume crimson allows negotiated transfer pricing and alpha division can avoid $5 of selling expense by selling to delta division. is the transfer price of $13 acceptable to the alpha and delta divisions? alpha delta a. yes no b. yes yes c. no no d. no yes