27)Epsilon Remodeling has collected the following data for the next year's budgeted activity:

Carpenter wages $200,000

Fringe benefits $22,500

Related overhead $17,500

Total estimated construction hours 4,500

Desired Profit margin per hour $22

Supply clerk's wages & benefits $22,000

Supply Related overhead $20,000

Profit margin on materials 15%

Total estimated material costs $168,000

Based on the above, carpenter hourly charges would be billed at what hourly rate?