Below are standard costs developed for one of the products of ABC Company: STANDARD COST CARD PER UNIT Direct materials: 4 kilos $4 per kilo Direct labor: 1.5 hours $13 per hour Below was actual activities information for the period: 15,000 units produced 80,000 kilos of material were purchased for $296,000 80,000 kilos material used 23,000 direct labor hours used costing $288,000 Below are standard costs developed for one of the products of ABC Company: STANDARD COST CARD PER UNIT Direct materials: 4 kilos $4 per kilo Direct labor: 1.5 hours $13 per hour Below was actual activities information for the period: 15,000 units produced 80,000 kilos of material were purchased for $296,000 80,000 kilos material used 23,000 direct labor hours used costing $288,000 . what is the maximum division Z and minimum price division Y is willing to accept for transfer price respectively.