Chinglish calculates its profit per container as follows (all values in British pounds): . Torrington Edge's cost accounting staff-has established a maximum transfer price allowed (from Hong Kong) of 17,800. Income Statement (Click on the following icon in order to copy its contents into a spreadsheet.) \begin{tabular}{lcccc} ConstructingTransfer(Sales)PriceperUnit & & ChinglishDirk(Britishpounds) & TorringtonEdge(Britishpounds) & Consolidated(Britishpounds) \\ \hline Direct costs & & 10,000 & 16,100 \\ Overhead & & 4,000 & 1,000 \\ Total costs & & 14,000 & 17,100 \\ Desired markup & & 2,100 & 2,565 \\ Transfer price (sales price) & & 16,100 & 19,665 \end{tabular} Income Statement