Aston Electronics Corp. manufactures consumer electronic products in Japan. The variable and fixed production costs for producing each electronic circuit board is $275 and $50 respectively, and the company can sell its entire supply domesticain for $420 each. The Japanese tax rate is 40%. Alternatively, Aston can ship the circuit boards to its division in Canada for further processing. Information about the Canadian product and the division's operating environment are below: Selling price of final product $830 Shipping fees to Canada $50 Additional variable costs $240 Import duties levied on circuit board (to be paid by the Canadian division) 5% of transfer price Canadian tax rate 30% Aston's management is exploring which transfer price more beneficial to the company as a whole. Assume that Japanese and Canadian tax authorities allow any transfer price suggested by Aston. Required: Show separate detailed calculations for the profit [or loss! that the Japanese and the Canadian divisions can make, if necessary, add diagrams to support your answers