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 plus assuming 18% transfer price?

• Variable cost per unit $7
• Fixed cost per unit 1.95
• Division B sales price of Component X 14.50

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 $13. 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 plus assuming 20% transfer price?

• Variable cost per unit $6.03
• Fixed cost per unit 1.83
• Division B sales price of Component X 14.5

Round to two decimal places.