The Heating Division of Bramble International produces a heating element that it sells to its customers for $ 42 per unit. Its unit variable cost is $ 21, and its unit fixed cost is $ 11. Top management of Bramble International would like the Heating Division to transfer 15,400 heating units to another division within the company at a price of $ 32. 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 $ 21). What is the minimum transfer price that the Heating Division should accept