ABC limited (An Australian company) imports die-cast parts from its Chinese subsidiary that are used in the production of childrens toys. Per unit, part 126 costs the Chinese subsidiary AUD $200 and AUD $20 to ship to ABC limited. ABC limited uses part 126 to produce a toy airplane that it sells to local stores for AUD $600 per unit. The following tax rates apply: Chinese income tax: 25% Australian income tax: 30% Australian import duty: 10% of the invoice price Required: a. Calculate the total amount of income taxes and import duties paid to the Australian and The Chinese government, if part 126 is sold to ABC, limited at the price of AUD $300 per unit b. Calculate the total amount of income taxes and import duties paid to the Australian and The Chinese government, if part 126 is sold to ABC, limited at the price of AUD $400 per unit c. Explain why the results got in part (a) and (b) differ