WLD manufactures dog beds in Vietnam for sale in Australia. The Vietnamese subsidiary is a seperate legal entity. WLD must transfer the goods between entities, giving rise to transfer pricing. WLD's accountants believe a transfer price of between $33.92 and $48.8448 is acceptable. WLD will sell the goods in Australia for $63.4304. Suppose the corporate tax rate on the Australian operation is 22.1 and on the Vietnamese operation is 38.6. If WLD operates rationally, what transfer price would it use?