Derwent Ltd manufactures telecommunications equipment at its plant in Geelong. The company has marketing divisions throughout the world. A Derwent Ltd marketing division in Dallas, USA, imports 15 000 units of product B12 from Australia. The following information is available:

Australian income tax rate on the Australian divisions operating profit	30%
US income tax rate on the US divisions operating profit	41%
US import duty	18%
Variable manufacturing cost per unit of product B12	$589
Full manufacturing cost per unit of product B12	$841
Selling price (net of marketing and distribution costs) in the United States	$1153

Suppose that the Australian and US tax authorities only allow transfer prices that are between the full manufacturing cost per unit of $841 and a market price of $970, based on comparable imports into the USA. The US import duty is charged on the price at which the product is transferred into the USA. Any import duty paid to the US authorities is a deductible expense for calculating US income taxes due.

Compute the after-tax operating profit earned by the Australian and US divisions from transferring 15 000 units of product B12 at market price of comparable imports. (Income taxes are not included in the calculation of the cost-based transfer prices.)