The Heating Division of Blue Spruce International produces a heating element that it sells to its customers for $$42$ per unit. Its unit variable cost is $$22,$ and its unit fixed cost is $$7.$ Top management of Blue Spruce International would like the Heating Division to transfer $14,700$ heating units to another division within the company at a price of $$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 $$30($rather than $$22).$ What is the minimum transfer price that the Heating Division should accept?