The Heating Division of Grouper International produces a heating element that it sells to its customers for $47 per unit. Its unit variable cost is $20, and its unit fixed cost is $5. Top management of Grouper International would like the Heating Division to transfer 14,700 heating units to another division within the company at a price of $26. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $