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 costsb Fixed costs Manufacturing Assembly 206,000 412 S 1,330 492 $40,060,000 $24,060,000 406,000 190 S a For Manufacturing, this is the price to third parties. For Assembly, this does not include the transfer price paid to Manufacturing Suppose 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 206,000 units. Assembly requests an additional 46,000 units to produce a special order. What transfer price would you recommend? Opeimal transfer pricoper 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 383,000 units. What transfer price would you recommend? (Round your answer to 2 decimal places.) price per unit