Marginal cost , 332 ROTECH (JUNE 2014) kaplan Exame kit 2023-24

Hi , With respect to the marginal cost when we to calculate the transfer price .This marginal cost should be only for the part of lost contribution not the whole marginal cost ,am I right? In order to reach the minimum transfer price we have to add the marginal cost + the opportunity cost Now this marginal cost should be only to the part of the opportunity cost or the full marginal cost of the production. I am talking about the transferring division . like in the question 332 ROTECH (JUNE 2014) kaplan Exame kit 2023-24 The marginal cost was only for the production of remaining internal sales 2210000*40%=884000 the minimum price is 5340000+884000=6224000 Because in the lectures this was explained in unit terms and in this question it is full sales term so it is a bit confusing . Can you please clarify more in this matter. Thanks,