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?