User Able Computer Inc, with headquarters in Nepean, Ontario, manufactures and sells a premium desktop computer system. User Able has three divisions, each of which is located in a different country, Each division is run as a profit centre. The costs for the work done in each Required division for a single desktop computer system are as follows: 1. Calculate the after-tax operating income per unit eamed by each division under the following transfer-pricing methods: (a) market price, (b) 150% of full cost, and (c) 350% of variable cost. (Income taxes are not included in the computation of the cost-based transfer prices.) Data table 2. Which transfer-pricing method(s) will maximize the after-tax operating income per unit of User Able Computer Inc.? ChinadivisionSouthKoreadivisionCanadadivisionVariablecostFixedcostFixiblecostVariablecostFixedcost=840yuan=1,800yuan=337,500won=414,000won=CA5$175 Each desktop computer package is sold to retall outlets in Canada for $3,600. Assume that the current foreign exchange rates are as follows: 6yuan=CAS1900won=CAS1 Both the China and the South Korea divisions sell part of their production under a private label. The China division sells the comparable memoryikeyboard package used in each User Able desktop computer to a Chinese manulacturer for 3,300 yuan. The South Korea division seils the comparable desktop computer package to a South Korean distributor for 1,530.000 won