San Jose Company operates a Manufacturing Division and an Assembly Division. Both divisions are evaluated as profit centers. Assembly 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 Capacity (units) Sales price Variable costs Fixed costs 209,000 418 S 1,345 498 $40,090,000 24,090,000 409,00 205 S For Manufacturing, this is the price to third parties. b For Assembly, this does not include the transfer price paid to Manufacturing uppose Manufacturing is located in Country A with a tax rate of 60 percent and Assembly in Country B with a tax rate of 40 percent. All other facts remain the same Required: a. Current production levels in Manufacturing are 209,000 units. Assembly requests an additional 49,000 units to produce a special order What transfer price would you recommend? al transfer per unit b. Suppose Manufacturing is operating at full capacity. What transfer price would you recommend? per unit c. Suppose Manufacturing is operating at 384,500 units. What transfer price would you recommend? (Round your answer to 2 decimal places.) per unit