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Yogi Ltd . of Varanasi, India exports Product X to YO Ltd of Tokyo, Japan an associated enterprise for ` 5 , 3 0 0

Yogi Ltd. of Varanasi, India exports Product X to YO Ltd of Tokyo, Japan an associated enterprise for `5,300 per product. Yogi Ltd. also exports similar product to Y Ltd and OY Ltd, who are unrelated for `5,350 and `5,550 respectively. What is the price considered to compute profits from transaction with YO Ltd?

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