Brief Exercise 8-9 Use the data from BE8.7 but assume that the units being requested are special high-performance units and that the division's variable cost would be $27 per unit (rather than $25). What is the minimum transfer price that the Heating Division should accept?

BE8.7 (LO 4), AP The Heating Division of Kobe International produces a heating element that it sells to its customers for $45 per unit. Its variable cost per unit is $25, and its fixed cost per unit is $10. 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 $29. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept?

Need only the answer for BE 8-9 please