A company has two divisions, Division A in Mexico and Division B in Canada.Division A makes 1,000 units of a product at a cost of $3 per unit that it transfers to Division B.The transfer price is agreed at $5 per unit.Division B processes the 1,000 units at an incremental cost of $1 per unit.The 1,000 units of the product is then sold to customers at $8 per unit.Assume that the tax rate in Canada is 30% and the tax rate in Mexico is 40%. What is the total tax liability of the company?