Brief Exercise 8-9 x Your answer is incorrect. Try again. The Heating Division of Kobe International produces a heating element that it sells to its customers for $43 per unit. Its variable cost per unit is $27, and its fixed cost per unit is $10. Top management of Kobe International would like the Heating Division to transfer 15,300 heating units to another division within the company at a price of $34. The Heating Division is operating at full capacity. Assume that the units being requested are special high-performance units and that the division's variable cost would be $23 per unit (rather than $27). What is the minimum transfer price that the Heating Division should accept? x Minimum transfer price 43