Current Attempt in Progress

The Heating Division of Marigold International produces a heating element that it sells to its customers for $$45$ per unit. Its unit variable cost is $$22,$ and its unit fixed cost is $$8.$ Top management of Marigold International would like the Heating Division to transfer $15,100$ heating units to another division within the company at a price of $$27.$ The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept?

Minimum transfer price $