The Heating Division of Sheffield International produces a heating element that it sells to its customers for $46 per unit. Its unit variable cost is $29, and its unit fixed cost is $5. Top management of Sheffield International would like the Heating Division to transfer 14,800 heating units to another division within the company at a price of $32. 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 $30 (rather than \$29). What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $ The Heating Division of Sheffield International produces a heating element that it sells to its customers for $46 per unit. Its unit variable cost is $29, and its unit fixed cost is $5. Top management of Sheffield International would like the Heating Division to transfer 14,800 heating units to another division within the company at a price of $32. 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 $30 (rather than \$29). What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $