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The Heating Division of Concord International produces a heating element that it sells to its customers for $$45$ per unit. Its unit variable cost is $$23,$ and its unit fixed cost is $$12.$ Top management of Concord International would like the Heating Division to transfer $15,100$ heating units to another division within the company at a price of $$31.$ 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 $$29($rather than $$23).$ What is the minimum transfer price that the Heating Division should accept?

Minimum transfer price $

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