Company Centennial has two divisions . The forcasted details of operations is shown below for the pcoming month Division A Canada 45% 100 ? Division B Ireland 25 % 80 Location Tax rates Variable costs per unit Transfer price (internal ) Selling price Fixed costs Units transferred intemally (no ending Inventory for both divisions ) 100,000 3,000 280 50,000 Required: a) What transfer price should be sset for the company to minimize its total income taxes ? Show your calculations and explain the reason . 2 marks b) If the company desires to minimize its total income taxes, calculate the amount of tax liability each division . 6 marks c) What impacts on the behaviours or attitudes might occur within divisions if the company adopts this transfer price .