Limar, Inc. manufactures three different motors - AX, BX, and CX. Data on the motors is presented below: Budget Information: AX BX Inventory units, January 1, 2022 2.000 2.200 2.400 Production units in 2022 3,600 3,400 3,000 Units sold in 2022 3,300 3,000 3,600 Production units in 2023 4,500 3,200 3,400 Estimated Inventory units, December 31, 2023 2,300 1.600 2.000 8 Cost and Production Information: Selling price $620 $560 $450 Unit variable cost $360 $200 $240 Machine-hours per unit 9 7 Avoidable fixed costs, if product line is not produced $240,000 $278,000 $255,000 Limar's production capacity is 80,200 machine-hours per year. Limar is currently facing a business decision in 2023: KoCo, the Korean subsidiary of Limar, currently purchases 6,000 units of a simpler version (AX-N) of AX, from its local supplier at $560 each. If Limar was to make AX-N, the company estimates that AX-N would result in variable costs of $320 per unit and will require only 6 machine hours per unit to manufacture. Furthermore, Limar will invest in a new stamping machine solely for the production of AX-N for a fixed cost of $480,000. If Limar produces 6,000 units for Koco, it will not produce and sell AX to compete with KoCo. if Limar pays a higher tax rate than KoCo, to reduce overall taxes, what should the transfer price be? Select