Saucy Tomatia has two divisions: Tomato Division and Sauce Division. Tomato Division grows tomatoes which can be further processed by Sauce Division. Every year, it grows 35, 000 kg of tomatoes and sells 28,000 kg to the external market at the price of $7 per kg. Below is some costing information: Variable costs per unit Direct labour $3 Manufacturing Overhead cost $1.30 Marketing and sales Fixed overhead cost per unit* $1.50 $0.50 *Note: Fixed overhead cost per unit is calculated based on 35, 000 units. Assume that Sauce Division has ordered 19, 000 kg from Tomato Division and firm policy is that internal demands must be satisfied first. Calculate the total opportunity cost incurred by Tomato Division if it sells 19,000 kg of tomatoes internally to Sauce Division. $ Based on the information provided earlier and the general transfer pricing rule, calculate the transfer price charged to Sauce Division. Please round your answer to 2 decimal places. S