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., Miller's 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 US and 12,5% in Ireland. 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. Miller's president wondered if she should change the firm's Irish transfer price in the light of the new U.S. tax law. a/ In 2017, what was Miller's consolidated after-tax profit per unit sold to Fiona? The consolidated after-tax profit per unit is S. (round your answer to 2 decimals in S and fill o to meet 2 decimals requirement if needed) b/ In 2018 with no change in transfer price, what was Miller's consolidated after-tax profit per unit sold to Fiona? S. (round your answer to 2 decimals in S and fill o to The consolidated after-tax profit per unit is meet 2 decimals requirement if needed) c/ In 2018 with 10 % increase in the transfer price, what was Miller's consolidated after-tax profit per unit sold to Fiona? S. (round your answer to 2 decimals in S and fill o to The consolidated after-tax profit per unit is meet 2 decimals requirement if needed)) d/ In 2018 with 10 % decrease in the transfer price, what was Miller's consolidated after-tax profit per unit sold to Fiona? S. (round your answer to 2 decimals in Sand fill o to The consolidated after-tax profit per unit is meet 2 decimals requirement if needed))