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 $$12.$ Top managenent of Flint International would like the Heating Divislon to transfer $15\mathrm{.}300$ heating units to anofler division within the compary at a price of $$28.$ The Heating Division is aperating at fuff capacity What is the minimum transler price that the Heating Division should accept?

Minimum transfer price

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