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The Heating Division of Culver International produces a heating element that it sells to its...

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Accounting

The Heating Division of Culver International produces a heating element that it sells to its customers for $45 per unit. Its unit variable
cost is $27, and its unit fixed cost is $12. Top management of Culver International would like the Heating Division to transfer 15,400
heating units to another division within the company at a price of $35. Assume that the Heating Division has suficient excess
to provide the 15,400 heating units to the other division. What is the minimum transfer price that the Heating Division should accept?
Minimum transfer price $
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