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. Assume that the Heating Division has sufficient excess capacity to provide the 14,700 heating units to the other division. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $