Whitehill Chemicals has two operating divisions. Its Formulation Division in the United States mixes, processes, and tests basic chemicals, and then ships them to Ireland, where the company$$s Commercial Division uses the chemicals to produce and sell various products. Operating expenses amount to $$26\mathrm{.}5$ million in the U$.$S$.$ and $$78\mathrm{.}5$ million in Ireland exclusive of the costs of any goods transferred from the U$.$S$.$ Revenues in Ireland are $$200$ million.

If the chemicals were purchased from one of the company$$s Irish mixing divisions, the costs would be $$39\mathrm{.}5$ million. However, if it had been purchased from an independent U$.$S$.$ supplier, the cost would be $$52\mathrm{.}5$ million. The marginal income tax rate is $20$ percent in the U$.$S$.$ and $12$ percent in Ireland.

Required:

What is the company$$s total tax liability to both jurisdictions for each of the two alternative transfer pricing scenarios $($$$39\mathrm{.}5$ million and $$52\mathrm{.}5$ million$)?$

Note: Enter your answers in dollars and not in millions of dollars.