Brief Exercise 8 - 7 The Heating Division of KLM/ International produces a heating element that it sells to it's customers for $47 per unit . It's variable* cost per unit is $ 15, and it's fixed cost per unit is $8. Top management of KLM/ International would like the Heating Division to transfer 14. 860 heating units to another division within the company at a price of $28 . The Heating Division is operating at full capacity . What is the minimum transfer price that the Heating Division should accept ?" Minimum transfer price