Affiliate A sells 7,000 units to Affiliate B per year. The marginal income tax rate for Affiliate A is 23.7 percent and the marginal income tax rate for Affiliate B is 35.6 percent. Additionally, Affiliate B pays a tax-deductible tariff of 5.4 percent on imported merchandise. The transfer price per unit is currently $1,996, but it can be set at any level between $1,996 and $2,153. Derive the effective marginal tax rate and calculate the increase in annual after-tax profits if the higher transfer price of $2,153 per unit is used. (USD, no cents)