The Heating Division of Swifty International produces a heating element that it sells to its customers for $$38$ per unit. Its unit variable cost is $$23,$ and its unit fixed cost is $$8.$ Top management of Swifty International would like the Heating Division to transfer $15,400$ heating units to another division within the company at a price of $$31.$ The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept?

Minimum transfer price $