Sample KG has two auxiliary cost centers "Electricity" and "Fuhrpark" as well as the two main cost centers "Production" and "Assembly". Primary overhead electricity 9000 Primary overhead fleet 20000 Primary manufacturing overhead 48000 Primary overhead assembly 18500 Total electricity output 99000 kWh of which 40,000 kWh to the vehicle fleet of which 39000 kWh in production of which on Monday kWh Total fleet performance 20,000 km of which 2500 km on electricity of which 5500 km in production of which on Monday km Use the equation method to determine the transfer prices for the internal services provided by "electricity" and "vehicle fleet". a) The billing price for electricity is: pS(kWh) = ? /kWh b)The transfer price for the vehicle fleet is: pF(km) = ? /km