Brief Exercise 22-9 Your answer is incorrect. Try again The Heating Division of KLM International produces a heating element that it sells to its customers fo 46 per unit. Its variable cost per unit is S18 and its fixed cost per unit is 7. Top management o KLM International ould like the Heating Division to transfer 14, 80 heating units to another division within the company at a price of 25. The Heating D vision is operating at full capacity. Assume that the units being equested are spec hi h perfo ance units, and that the d visions variab e cost ould be $25 per unit. What is the minimum transfer price that the Heating Division should accept? nance units, the dvison's va Divisian is Minimum transfer