The heating division of Cheyenne international produces a heating element that it sells to its customers for $$43$ per unit. Its unit variable cost is $$23.$ Its unit fixed cost is $$10.$ Top management of Cheyenne international would like the heating division to transfer $15,100$ heating units to another division within the company at a price of $$27.$ The heating division is operating at full capacity. Assume that the units being requested our special high$-$performance units, and the divisions unit variable cost would be $$25$ rather than the $$23.$ What is the minimum transfer price that the heating division should accept?