Montana oversees the Coffee Bean Division at the Grouper Corp., and she is evaluating different options for the sale of the company's beans. In the past, the Coffee Bean Division has been selling to external customers only, and has been operating at full capacity. As the business grew and expanded, so did its production capacity. It is now operating with some idle capacity, and has been debating whether to sell internally to another business unit. The Coffee Maker Division has recently decided that it will be giving away a free pound of coffee with each brewer machine purchase. It anticipates needing $12,900$ pounds of coffee in the coming year and is obtaining quotes both internally and externally. The Coffee Bean Division has a capacity of $175,600$ pounds of coffee and reported the following for its external sales: $160,900$ pounds resulting in sales of $$200,800,$ variable costs of $$125,502,$ and fixed costs of $$55,400.$

An external vendor has offered the Coffee Maker Division the following prices: $$1\mathrm{.}40$ for the first $5,000$ pounds, $$1\mathrm{.}20$ for the next $5,000$ pounds, and $$1\mathrm{.}00$ for any number of pounds above this, with an additional markup of $5\%$ of the total. The Coffee Maker Division is evaluating its choices, and Montana is hopeful it will have the most appealing offer.

$($a$)$

What is the minimum acceptable transfer price for the Coffee Maker Division's internal purchase from the Coffee Bean Division?

What is the overall price that would be quoted? $($Round per pound answer to $2$ decimal places, e$.$g$.$ $$15\mathrm{.}25.)$

ptable transfer price is $$\_\_\_\_\_\_\_\_$

per pound, and the overall price quoted is $$\_\_\_\_\_\_\_\_\_$