Jaymes Corporation produces high-performance rotors. It expects to produce 31,000 rotors in the coming year. It has invested $5,037,500 to produce rotors. The company has a required return on investment of 16%. What is its ROI per unit? ROI per unit The Heating Division of Kobe International produces a heating element that it sells to its customers for $43 per unit. Its variable cost per unit is $20, and its fixed cost per unit is $5. 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 $32. Assume that the Heating Division has sufficient excess capacity to provide the 14,600 heating units to the other division. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $