For many years Miller Company manufactured television tubes in Massachusetts at a per unit cost of $100 for direct labor, $50 for direct material, and $20 for overhead. A portion of production was sold to Fiona Manufacturing, Ltd., Millers wholly owned distribution affiliate in Ireland, for $220 per unit. The Irish affiliate incurred an additional $30 per unit of direct costs and resold to European television manufactures for $300 per unit. No other costs were involved, expect for income taxes at 34% in both countries.

Comprehensive tax reform legislation passed by the U.S. Congress in 2017 lowered U.S. corporate income taxes to 20%, effective in 2018. Miller judged that it could raise or lower its export sales price to its Irish affiliate by up to 10% without causing a tax challenge from either Irish or U.S. tax authorities. Millers president wondered if she should change the firms Irish transfer price in the light of the new U.S. tax law.

a/ In 2017, what was Millers consolidated after-tax profit per unit sold to Fiona?

b/ In 2018 with no change in transfer price, what was Millers consolidated after-tax profit per unit sold to Fiona?

C/ In 2018 with 10 % increase in the transfer price, what was Millers consolidated after-tax profit per unit sold to Fiona?

d/ In 2018 with 10 % decrease in the transfer price, what was Millers consolidated after-tax profit per unit sold to Fiona?

(Answer with steps please)