The Heating Division of Kobe International produces a heating element that it sells to its customers for $47 per unit. Its variable cost per unit is $23, and its fixed cost per unit is $8. Top management of Kobe International would like the Heating Division to transfer 15,000 heating units to another division within the company at a price of $35. (Assume) that the Heating Division has sufficient excess capacity to provide the 15,000 heating units to the other division. What is the minimum transfer price that the Heating Division should accept?