Brief Exercise 8-7 The Heating Division of Kobe International produces a heating element that it sells to its customers for $41 per unit. Its variable cost per unit is $22, and its fixed cost per unit is $11. Top management of Kobe International would like the Heating Division to transfer 15,000 heating units to another division within the company at a price of $31. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $