ABC Company has two divisions: the Cologne Division and the Bottle Division. The Bottle Division produces containers that can be used by the Cologne Division. The Bottle Division's variable manufacturing cost is P20, shipping cost is P1, and the external sales price is P30. No shipping costs are incurred on sales to the Cologne Division, and the Cologne Division can purchase similar containers in the external market for P26. The Bottle Division has sufficient capacity to meet all external market demands in addition to meeting the demands of the Cologne Division. What is the transfer price from the Bottle Division to the Cologne Division? 2. ABC Company produces a single type of necklace being sold for P 25 per unit. The following information was made available: Unit sales (P 25 per unit) Material usage Material cost Labor hours Labor cost 63,000 75,000 pounds P7.2 per pounds 10,000 hours P30 per hour What is the financial partial productivity of Direct Labor?