22-20 Multinational transfer pricing, effect of alternative transfer-pricing methods, global income tax minimization. Tech Friendly Computer, Inc., with headquarters in San Francisco, manufactures and sells a desktop computer. Tech Friendly has three divisions, each of which is located in a different country: a. China divisionmanufactures memory devices and keyboards b. South Korea divisionassembles desktop computers using locally manufactured parts, along with memory devices and keyboards from the China division 0. US. divisionpackages and distributes desktop computers Each division is run as a profit center. The costs for the work done in each division for a single desktop computer are as follows: China division: Variable cost : 900yuan xed cost = 1,980yuan South Korea division: Variable cost = 350,000 won xed cost = 470,000 won U.S. division: Variable cost = 3125 Fixed cost = 8325