Your answer is incorrect. The Heating Division of Concord 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 $11. Top management of Concord International would like the Heating Division to transfer 15,100 heating units to another division within the company at a price of $35. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $