Please show work:

The Heating Division of Pronghorn International produces a heating element that it sells to its customers for $$46$ per unit. Its unit

variable cost is $$26,$ and its unit fixed cost is $$6.$ Top management of Pronghorn International would like the Heating Division to

transfer $14,600$ heating units to another division within the company at a price of $$27.$ 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 $