The Heating Division of Ayayai International produces a heating element that it sells to its customers for $38 per unit. Its unit variable cost is $20, and its unit fixed cost is $5. Top management of Ayayai International would like the Heating Division to transfer 14,500 heating units to another division within the company at a price of $25. The Heating Division is operating at full capacity. Assume that the units being requested are special high-performance units, and the divisions unit variable cost would be $23 (rather than $20). What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $enter the minimum transfer price in dollars