San Josa Company operates a Manufacturing Division and an Assembly Division. Both divisions are evaluated as profit centers. Assermbly buys components from Manufacturing and assembles them for sale. Manufacturing sells many components to third parties in addition to Assembly. Selected data from the two operations follow: Manufacturing Assembly Capacity (units) Sales price Variable costsb Fixed costs 204,000 408 S 1,320 488 $40,040,000 S24,040,000 404,000 180 S For Manufacturing, this is the price to third parties. b For Assembly, this does not include the transfer price paid to Manufacturing Suppose Manufacturing is located in Country A with a tax rate of 80 percent and Aly in Country B with a tax rate of 20 percent. All other facts remain the same Required a. Current production levels in Manufacturing are 204,000 units. Assembly requests an additional 44,000 units to produce a special order. What transfer price would you recommend? l transfer price per unit b. Suppose Manufacturing is operating at full capacity. What transfer price would you recommend? per unit c. Suppose Manufacturing is operating at 382,000 units. What transfer price would you recommend? (Round your answer to 2 decimal places.) per unit