Sample KG has two auxiliary cost centers "Electricity" and "Fuhrpark" as well as the two main cost centers "Production" and "Assembly". Primary overhead electricity 10000 Primary overhead fleet 20000 Primary manufacturing overhead 51500 Primary overhead assembly 18500 Total electricity output 95500 kWh of which 40,000 kWh to the vehicle fleet of which 40500 kWh in production of which on Monday kWh Total fleet performance 20,000 km of which 1500 km on electricity of which 5500 km in production of which on Monday km First enter the performance of "Electricity" and "Car pool" on "Assembly" in the gaps above. a) Use the equation method to determine the transfer prices for the internal services provided by "electricity" and "vehicle fleet". The billing price for electricity is: pS(kWh) = /kWh The transfer price for the vehicle fleet is: pF(km) = /km b) Assume the following transfer prices (these do not have to correspond to the solution from a)): Transfer price electricity: pS(kWh) = 0.17 /kWh Transfer price fleet: pF(km) = 1.22 /km Use these new transfer prices to calculate the total end costs of the two main cost centers using the equation method. The final cost of manufacture is . The final cost of assembly is