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The Heating Division of Whispering Winds International produces a heating element that it sells to its customers for $46 per unit. Its unit variable cost

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The Heating Division of Whispering Winds International produces a heating element that it sells to its customers for $46 per unit. Its unit variable cost is $26, and its unit fixed cost is $11. Top management of Whispering Winds International would like the Heating Division to transfer 14,900 heating units to another division within the company at a price of $27. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $

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