need only correct

44. Transfer Pricing under different situations Division X of KL Industries Limited is a Profit Centre and its entire production is utilize internally by other divisions. The information regarding Division X is as follows: 25,000 units Annual Production *115 Material Cost per Unit 90 Labour Cost per Unit 35 Manufacturing Overhead per Unit (40% Fixed) Administrative Overhead per Unit (Fixed) 9 Apportioned Amount of Investment of Division X 75,00,000 30% Corporate Tax Rate You are required to determine the Transfer Price under each of the following Strategies: 1. 15% After Tax Profit on Transfer Price 2. 20% Return on investment (After Tax) 3. 15% After Tax Profit on List Sale Price, when Actual Sales (transfer) is made at a discount of 25% on List Price. 4. 30% Mark up on Marginal Cost is added to Total Cost