Spirit Manufacturing is a division of Crane Communications, Inc. Spirit produces cell phones and sells these phones to other communication companies, as well as to Crane. Recently, the vice president of marketing for Crane approached Spirit with a request to make $25,200$ units of a special cell phone that could be used anywhere in the world. The following information is available regarding the Spirit division:

Selling price of regular cell phone

Variable cost of regular cell phone

$$126$

$63$

Additional variable cost of special cell phone

$51$

The marketing vice president offers to pay Spirit $$232$ per phone. Spirit has no available capacity and would have to forgo sales of $33,200$ phones to existing customers to meet this request. Calculate the minimum transfer price.