Anstell Corporation operates a Manufacturing Division and a Marketing Division. Both divisions are evaluated as profit centers.

Marketing buys products from Manufacturing and packages them for sale. Manufacturing sells many components to third parties in

addition to Marketing. Selected data from the two operations follow:

For Manufacturing, this is the price to third parties.

${?}^{}$ For Marketing, this does not include the transfer price paid to Manufacturing.

Suppose Manufacturing is located in Country $x$ with a tax rate of $35$ percent and Marketing in Country $Y$ with a tax rate of $15$

percent.

Required:

a$.$ Current output in Manufacturing is $125,000$ units. Marketing requests an additional $25,000$ units to produce a special order.

What transfer price would you recommend?

b$.$ Suppose Manufacturing is operating at full capacity. What transfer price would you recommend?

c$.$ Suppose Manufacturing is operating at $230,000$ units. What transfer price would you recommend?

Note: Round your answer to $2$ decimal places.