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Use the following table to answer the following question(s) .
Table 1: Cookie parameters with varying fat levels Data from Pareyt, Bram, Faisal Talhaoui, Greet Kerckhofs, Kristof Brijs, Hans Goesaert, Martine Wevers, and Jan A.Delcour, "The Role of Sugar and Fat in Sugar-Snap Cookies: Structural and Textural Properties." Journal of Food Engineering 90, 3 (Feb.1, 2009) : 400-408.
-Based on the table above, which of the following statements is not correct?
Transfer Price
The price at which goods and services are traded between departments or subsidiaries within the same organization.
Variable Cost
Costs that vary directly with the level of production or sales volume, such as materials and labor, in contrast to fixed costs which remain constant regardless of production level.
Transfer Price
The price charged for goods or services transferred between departments or subsidiaries within the same company.
Opportunity Cost
The price paid for not choosing the subsequent optimal alternative during decision-making.
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