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 Manufacturing Assembly 220,000 440 1,400 520 $40,200,000 $24,200,000 420,000 Capacity (units) Sales price Variable costs Fixed costs 260 S a 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 70 percent and Assembly in Country B with a tax rate of 30 percent. All other facts remain the same Required a. Current production levels in Manufacturing are 220,000 units. Assembly requests an additional 60,000 units to produce a special order. What transfer price would you recommend? Optimal transfer per unit b. Suppose Manufacturing is operating at full capacity. What transfer price would you recommend? Transfer price per unit c. Suppose Manufacturing is operating at 390,000 units. What transfer price would you recommend? (Round your answer to 2 decimal places.) Transfer per unit