Suppose that $S$ is a finite set of positive integers. If the greatest integer in $S$ is removed from $S,$ then the average value (arithmetic mean) of the integers remaining is $32.$ If the least integer in $S$ is also removed, then the average value of the integers remaining is $35.$ If the greatest integer is then returned to the set, the average value of the integers rises to $40.$ The greatest integer in the original set $S$ is $72$ greater than the least integer in $S.$ What is the average value of all the integers in the set $S\,