The Heating Division of KLM International produces a heating element that it sells to its customers for $38 per unit. Its variable cost per unit is $23, and its fixed cost per unit is $11. Top management of KLM International would like the Heating Division to transfer 14,910 heating units to another division within the company at a price of $31. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept?