The Heating Division of Coronado International produces a heating element that it sells to its customers for $38 per unit. Its variable cost per unit is $22. and its fixed cost per unit is 55. Top management of Coronado International would like the Heating Division to transfer 14,800 heating units to another division within the company at a price of 532. Assume that the Heating Division has sufficient excess capacity to provide the 14800 heating units to the other division. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price S