Transfer pricing

A ltd a foreign company holds 40% equity of B ltd, Indian company. B ltd purchased goods from A ltd at $90 per piece. Thereafter, B ltd sell these goods in India at $160 per piece to unrelated parties. Cost/Expenses incurred by A ltd is $45 per piece, while cost incurred by B ltd in India is $63 per piece. Considering asset employed, risk assumed and functions performed, factor for distribution of profit between A ltd and B ltd is 60:40. Compute arms length price.