Brief Exercise 8 - 8 The Heating Division of KLM International produces a heating element that it sells to it's customers for $ 43 per unit . It's variable* cost per unit is $ 18 , and its fixed cost per unit is $10. Top management of KLM/ International would like the Heating Division to transfer 15 , 000 heating units to another division within the company at a price of $ZE . Assume that the Heating Division has sufficient excess capacity to provide the 15, 000 heating units to the other division . What is the minimum transfer price that the Heating Division should accept ?" Minimum transfer price*