The Heating Division of Sarasota International produces a heating element that it sells to its customers for $ 43 per unit. Its unit variable cost is $ 23, and its unit fixed cost is $ 6. Top management of Sarasota International would like the Heating Division to transfer 14,800 heating units to another division within the company at a price of $ 30. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $