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The Heating Division of Cheyenne International produces a heating element that it sells to its customers for $ 4 5 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 $45 per unit. Its unit variable cost is $24, and its unit fixed cost is $6. Top management of Cheyenne International would like the Heating Division to transfer 15,200 heating units to another division within the company at a price of $30. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept?
Minimum transfer price
$
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