Sharpex (Hong Kong) exports 1,000 containers of razor blades to its U.S. based parent company, Eversharp. Hong Kong tax rates are 15% and the U.S. tax rates are 35%. With the desired markup of 22% for the Hong Kong division and 10% for the U.S. parent, what is the consolidated after-tax profit?

Construction Price Per Container	Sharpex (Hong Kong)	Eversharp (U.S.)
Direct costs	USD 10,000
Overhead costs	USD 6,000	USD 1,000
Total costs	USD 16,000
Desired markup (22% HK, 10% US)
Transfer price (Sales price)

		USD 3,980,200
		USD 4,325,800
		USD 3,793,200
		USD 4,075,750
		USD 2,813,700