Steve Corporation is a US corporation, and Kispert Corporation is a Chinese Corporation. The two corporations are owned by the same individual, a US citizen, and so they are related to one another. Steve Corp. manufactures chemicals that can be resold by Kispert Corp. in China.

Steve Corp's cost of chemical production is $$9\mathrm{.}00$ per gallon. Historically, it has earned a gross profit percentage of $13\%,26\%,67\%,89\%$ and $9\%$ on its sales to unrelated customers.

Kispert Corporation's sales price on the chemicals in its market is $$12\mathrm{.}00$ per gallon. Historically, it has earned a gross profit percentage of $12\%,21\%,71\%,16\%$ and $92\%$ on its sales to unrelated customers.

Steve Corp's marginal tax rate is $32\%,$ and Kispert's marginal tax rate is $45\%.$ If the IRS approves both the cost$-$plus and the retail price methods and wants to maximize after tax profits for their owner, what is the cost, rounded to the nearest penny, that Steve should charge Kispert for the chemicals?