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. Assume that the Heating Division has sufficient excess capacity to provide the 15,200 heating units to the other division. What is the minimum transfer price that the Heating Division strould accept? Minimum transfer price: $