The Heating Division of Kobe International produces a heating element that it sells to its customers for $44 per unit. Its variable cost per unit is $30, and its fixed cost per unit is $10. Top management of Kobe International would like the Heating Division to transfer 15,500 heating units to another division within the company at a price of $28. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept?