9) The variable cost of Part X is $50 per unit and the full cost of the part is $80 per unit. The part is produced in Country Z and transferred to a plant in Country B. Country Z has a 30% income tax rate. Country B has a 50% income tax rate and an import duty equal to 10% of the price of the item. Part X can be transferred at full cost or variable cost. Assume Part X is transferred at full cost. By using full cost instead of variable cost for the transfer price, the net savings is A) $9 per unit B) $6 per unit C) $15 per unit D) $3 per unit