Transportation negotiation involves several critical factors beyond just cost. While it is important to aim for the lowest possible transportation rate, this rate must also align with the necessary level of service required by the logistics operation. This means that achieving the lowest rate is only beneficial if it does not compromise service quality, delivery timelines, reliability, and other essential factors that could affect the overall supply chain performance. Hence, option B emphasizes the balance between cost and service level, making it the correct statement in the context of transportation negotiation.