Global Tech Inc. (Global Tech) 1s a multinational corporation with two major profit centre divisions: Division A and Division B. Division A manufactures an electronic component C203, while Division B assembles and sells a finished electronic device FG311. Each unit of FG311 requires 2 units of C203 1 1ts manufacturing process. Division A 1s required to satisty the demand of Division B before it can sell externally. (203 1s currently not available in the local external market. The only available external supply for C203 1s through an agent who can source C203 at a price of $65 per unit from a manufacturer located in Russia. Logistics and delivery charges from this external supplier is at $5 per unit. There 1s an external market demand for both the C203 and FG311 produced by Division A and Division B respectively. Below 1s the data available for the two divisions based on the latest year: Division A Division B Production Capacity 150.000 units | 50.000 units Variable Cost per unit $50 $30%* Fixed Costs $1.050,000 $1.500.000 External Selling Price per unit | $80 $200 External Demand 150,000 units | 50.000 units * Excluding the cost of C203 (a) Prepare the income statements of Division A. Division B and Global Tech based on the following transfer pricing bases. (1) Marginal Costs. (11) Full Costs