Hello, I need some help with excel, is anyone available now please. Thanks.

Phipps manufacturing circuit board in division A, a country with a 30% income tax rate, and transfers them to division B, a country with 40% income tax. And import duty of 15% of the price transfer is paid on all imported products. The import duties are not deductible in computing taxable income. The circuit board full cost is $ 1000, and variable cost is $ 700; they're sold by division B or $ 1200. The tax authorities in both countries allow firms to use either variable cost or full cost as the transfer price