Brief Exercise M-7 The Heating Division of Kobe International produces a heating element that it sells to its customers for44 per unit. Its variable cost per unit is $25, and its fixed cost per unit is $12. Top management of Kobe International would like the Heating Division to transfer 14,600 heating units to another division within the company at a price of $30. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price Click if you would like to Show Work for this question: Open Show Work