Nоrthern Cоmpоnents Ltd. operаtes two divisions: Pаrts Division аnd Assembly Division. The Parts Division manufactures a component used by the Assembly Division. The component has the following characteristics: Variable manufacturing cost: $18 per unit Fixed manufacturing cost: $6 per unit (based on normal capacity) External market price: $32 per unit The Parts Division is currently operating at full capacity and sells all of its output externally. The Assembly Division requires 5,000 units of the component. If it cannot obtain units internally, it can purchase them from an external supplier at $30 per unit. What is the minimum transfer price that the Parts Division should accept?