Easy Keys Computer, Inc., with headquarters in San Francisco, manufactures and sells a desktop computer. Easy Keys has three divisions, each of which is located in a different country. Each division is run as a profit center. Information on each division follows: (Click the icon to view the data.) Requirements 1. Calculate the after-tax operating income per unit earned by each division under the following transfer-pricing methods: (a) market price, (b) 150% of full cost, and (c) 300% of variable cost. (Income taxes are not included in the computation of the cost-based transfer prices.) 2. Which transfer-pricing method(s) will maximize the after-tax operating income per unit of Easy Keys Computer? transfer prices.) Data table The costs for the work done in each division for a single desktop computer are as follows: China division: South Korea division U.S. division VariablecostFixedcostVariablecostFixedcostVariablecostFixedcost=900yuan=1,500yuan=286,000won=407,000won=$200=$240 - Chinese income tax rate on the China division's operating income: 40% - South Korean income tax rate on the South Korea division's operating income: 20% - U.S. income tax rate on the U.S. division's operating income: 40% Each desktop computer is sold to retail outlets in the United States for $2,800. Assume that the current foreign exchange rates are as follows: 6yuan=$1U.S.1,100won=$1U.S. Both the China and the South Korea divisions sell part of their production under a private label. The China division sells the comparable memory/keyboard package used in each Easy Keys desktop computer to a Chinese manufacturer for 3,000 yuan. The South Korea division sells the comparable desktop computer to a South Korean distributor for 1,540,000 won