The Heating Division of Martinez International produces a heating element that it sells to its customers for $45 per unit. Its unit variable cost is $21, and its unit fixed cost is $5. Top management of Martinez International would like the Heating Division to transfer 14,900 heating units to another division within the company at a price of $29. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price 21