22-19 Multinatio moduull! Explain. Multinational transfer pricing, effect of alternative transfer pricing methods, global income tax iration. User Friendly Computer, Inc., with headquarters in San Francisco, manufactures and sells a en computer. User Friendly has three divisions, each of which is located in a different country. China Division-manufactures memory devices and keyboards South Korea Division assembles desktop computers using internally manufactured parts and mem- ory devices and keyboards from the China Division U.S. Division-packages and distributes desktop computers och division is run as a profit center. The costs for the work done in each division for a single desktop com- puter are as follows: China Divisione Variable cost = 1,000 yuan Fixed cost = 1,800 yuan South Korea Division Variable cost = 360,000 won Fixed cost = 480,000 won U.S. Division Variable cost = $100 Fixed cost = $200 Chinese income tax rate on China Division's operating income: 40% South Korean income tax rate on South Korea Division's operating income: 20% U.S. income tax rate on U.S. Division's operating income: 30% Each desktop computer is sold to retail outlets in the United States for $3,200. Assume that the current for eign exchange rates are: 8 yuan = SIU.S. 1,200 won - S1U.S. Both the China and the South Korea divisions sell part of their production under a private label. The China Vision sells the comparable memory/keyboard package used in each User Friendly desktop computer to Chinese manufacturer for 3.600 vuan. The South Korea Division sells the comparable desktop computer to a South Korean distributor for 1,560,000 won. 1. Calculate the after tax onerating income per unit earned by each division under the following transfer pricing methods: lal market price. Ibl 200% of full cost, and (c)300% of variable cost. (Income taxes are not included in the computation of the cost-based transfer prices.) which transfer pricing methods will maximize the after-tax operating income per unit of User Friendly Computer? Deltich Columbia Lumber has a Raw Lumber Division Management Control Systems, Transfer Prici Required Ph