Company CD International Ltd has two divisions, C and D. Division C operates in Country LoTax, and Division D operates in Country HiTax. Both countries use currency CU (Currency Unit). Division C produces semi-finished goods exclusively for Division D. Division D turns the semi- finished goods into finished goods and sells them to external customers for CU 45 each. Country LoTax has a corporate tax rate of 10%, Country HiTax has a corporate tax rate of 30%. Further information about Division C and D for the year 2020 is provided below: Units Produced Variable Cost (per unit) Fixed Cost Division C 900,000 CU 13 CU 500,000 Division D 900,000 CU 14 CU 700,000 CD International uses an internally negotiated transfer price of CU 30 for their semi-finished goods. Draw up the profit or loss statements for Division C and Division D based on the information provided, and calculate the profit after tax for each division. Comment on the decision of CD International to set the transfer price at CU 30