There are TWO questions, please help

(Chegg guidelines SUGGEST one question per post for a faster response time but we are more than welcome to ask multiple questions)

1.Company E has two divisions, Division A and Division B. Division A is currently buying Component X from an external seller for $12. Division B produces Component X and has excess capacity.

Using the following data, what would the transfer price per unit if Division A purchased Component X from Division B at the cost-based transfer price?

• Variable cost per unit $7.06
• Fixed cost per unit 1.94
• Division B sales price of Component X 14.5

Round to two decimal places.

2. Company E has two divisions, Division A and Division B. Division A is currently buying Component X from an external seller for $14. Division B produces Component X and has excess capacity.

Using the following data, what would the transfer price per unit if Division A purchased Component X from Division B at the full-cost-based transfer price?

• Variable cost per unit $7.94
• Fixed cost per unit 1.81
• Division B sales price of Component X 14.5

Round to two decimal places.