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The Heating Division of Riverbed International produces a heating element that it sells to its customers for $$43$ per unit. Its unit transfer $15,500$ heating units to another division within the company at a price of $$32.$ The Heating Division is operating at full capacity. Assume that the units being requested are special high$-$performance units, and the division's unit variable cost would be $$30($rather than $$25).$ What is the minimum transfer price that the Heating Division should accept?

Minimum transfer price $