the heating division of blue spruce international produces a heating element that it sells to its customers for $$38$ per unit. its unit variable cost is $$29,$ and its unit fixed cost is $$8.$ top management of blue spruce international would like the heating division to transfer $14,800$ heating units to another division within the company at a price of $$33.$ the heating division is operating at full capacity. what is the minimum transfer price that the heating division should accept?