please answer both questions

Francois company has a material loading percentage of 48.2%. His company recently worked on a project where the labor charges came to $4,500, and the material and parts charges came to $3,200. What is the overall material loading charge? O $1.542.40 $1,256.30 $2,169.00 O $3,711.40 The battery division of an automobile manufacturer makes and sells car batteries. There is a market for batteries outside of the organization, and the battery division can sell 100,000 batteries annually to auto parts stores for $60 each. The automobile manufacturing division wants to purchase 25,000 batteries from the battery division for the battery division's variable cost of $40 per battery. If the battery division has no capacity for the extra 25,000 batteries and sacrifices sales to outside customers to provide batteries to the automotive division, the most likely transfer price is 560 $40 $65 $50