The Heating Division of Grouper International produces a heating element that it sells to its customers for $$40$ per unit. Its unit variable cost is $$22,$ and its unit fixed cost is $$9.$ Top management of Grouper International would like the Heating Division to transfer $14,500$ heating units to another division within the company at a price of $$33.$ 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 $$25($rather than $$22).$ What is the minimum transfer price that the Heating Division should accept?

Minimum transfer price $