The Heating Division of Bramble International produces a heating element that it sells to its customers for $$47$ per unit. Its unit variable cost is $$21,$ and its unit fixed cost is $$7.$ Top management of Bramble International would like the Heating Division to transfer $15,400$ heating units to another division within the company at a price of $$28.$ 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 $$25($rather than $$21).$ What is the minimum transfer price that the Heating Division should accept?

Minimum transfer price $