Exercise 15-31 International Transfer Prices (LO 15-4) Atascadero Industries operates a Manufacturing Division and a Marketing Division. Both divisions are evaluated as profit centers, Marketing buys products from Manufacturing and packages them for sale Manufacturing sells many components to third parties in addition to Marketing. Selected data from the two operations follow: Manufacturing Marketing Capacity (units) 1,150.000 513.000 Sales price $ 2,050 $ 5.200 Variable costs $ 690 $ 1.040 Feed costs $11,300,000 $7,330.000 For Manufacturing, this is the price to third parties For Marketing, this does not include the transfer price paid to Manufacturing Suppose Manufacturing is located in Country X with a tax rate of 60 percent and Marketing in Country with a tax rate of 40 percent. Al other facts remain the same. Required: . Current production levels in Manufacturing nro 630,000 units. Marketing requests an additional 230.000 units to produce a special order. What transfer price would you recommend? Turfer price per unit b. Suppose Manufacturing is operating at all capacity. What transfer price would you recommend? Transfer price per unit c. Suppose Manufacturing is operating at 33,000 units. What transfer price would you recommend? Transfer price