Jonah, Inc Has Two Operating Divisions in a Decentralized Structure

Jonah, Inc has two operating divisions in a decentralized structure. Division X is located in the US and produces the Teeth X, which is an input to Division Y's WhaleY. Division Y is located in the South of France. Division X uses idle capacity to produce Teeth X. Teeth X has a US domestic market price of $60. Its variable costs are $25 per unit. Jonah's US tax rate is 40% of income.
In addition to the transfer price for each Teeth X "purchased"
from DivisionX, Division Y also pays a shipping fee of $15 per unit. The WhaleY requires an additional $10 to produce and sells in France for an equivalent of $115 U.S. dollars. The company's French tax rate is 70% of income. Assume French tax laws permit transferring at either variable cost or market price.
1) What income will Jonah, Inc receive if the variable cost is used for the transfer price?
2) What income will Jonah, Inc receive if the market price is used for the transfer price?
3) What transfer Price is economically optimal for Jonah, Inc.