The Heating Division of Kobe International produces a heating element that it sells to its customers for $48 per unit. Its variable cost per unit is \$30, and its foced cost per unit is \$9. Top managernent of Kobe International would like the Heating Divislon to transfer 15,400 heating units to another division within the company at a price of $32. Assume that the Heating Division has sutficient excess capacity to provide the 15,400 heating units to the other division. What is the minimum transfer price that the Heating Division should accept? Migimum transfer price s Ortega Company manufactures computer hard drives. The market for hard drives is very competitive. The current market price for a computer hard drive is $57, Ortega would like a profit of \$12 per drive. What target cost Ortega should set to sccomplish this oblective? Target cost 5 per hard drive Morales Corporation produces microwave ovens. The following per unit cost information is available: direct materials $39, direct labor $30, variable manufacturing overhead $13, fued manufacturing overhead $46, variable selling and administrative expenses $14, and fixed selling and administrative expenses $28. Its desired ROI per unit is $30.60. Compute its markup percentage using a total-cost approach. (Round answer to 2 decimal places, es. 10.50\%) Markup percentage