Unit cost also includes the cost of features so we will substract the feature cost to get the cost of

production

Acp+Features+Tarrif& Transportion= total cost of a particular area like asia lets denote by (Z)

Z divided by exchange rate = Something

unit cost of asia + number of features + transport & tarrif / exchange rate = unit cost of asia

For using transfer pricing we need to set some price in the asia and europe market

whenever pricing the product always make sure that the transfer pricing is 1