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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