The Heating Division of Flint International produces a heating element that it sells to its customers for $48 per unit. Its unit variable cost is $22, and its unit fixed cost is $12. Top management of Flint International would like the Heating Division to transfer 15,300 heating units to another division within the company at a price of $28. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $ 28