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The heating division of Cheyenne international produces a heating element that it sells to its customers for $ 4 3 per unit. Its unit variable

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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. 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 our special high-performance units, and the divisions unit variable cost would be $25 rather than the $23. What is the minimum transfer price that the heating division should accept?
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