The Heating Division of Monty International produces a heating element that it sells to its customers for $47 per unit. Its unit variable cost is $30, and its unit fixed cost is $8. Top management of Monty International would like the Heating Division to transfer 14,700 heating units to another division within the company at a price of $35. The Heating Division is operating at full capacity. Assume that the units being requested are special high-performance units, and the division's unit variable cost would be $31 (rather than $30). What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $