The Heating Division of Bramble International produces a heating element that it sells to its customers for $43 per unit. Its variable cost per unit is $27, and its fixed cost per unit is \$11. Top management of Bramble International would like the Heating Division to transfer 14,800 heating units to another division within the company at a price of $31. The Heating Division is operating at full capacity. Assume that the units being requested are special high-performance units and that the division's variable cost would be $29 per unit (rather than \$27). What is the minimum transfer price that the Heating Division should accept? Minimum transfer price