The Heating Division of Cheyenne International produces a heating element that it sells to its customers for $43 per unit. Its unit variable cost is $23, and its unit fixed cost is $10. Top management of Cheyenne International would like the Heating Division to transfer 15,100 heating units to another division within the company at a price of $27. 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 $25(rather than $23). What is the minimum transfer price that the Heating Division should accept?

Minimum transfer price

$enter the minimum transfer price in dollars