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.$ Assume that the Heating Division has sufficient excess capacity to provide the $14,900$ heating units to the other division. What is the minimum transfer price that the Heating Division should acrept?

Minimum transfer price

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