The Heating Division of Culver International produces a heating element that it sells to its customers for $45 per unit. Its unit variable cost is $27, and its unit fixed cost is $12. Top management of Culver International would like the Heating Division to transfer 15,400 heating units to another division within the company at a price of $35. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $