A companys market research department recommends the manufacture and marketing of a new headphone set for iPhone X. After suitable test marketing, the research department presents the following demand function.

p = 66 - 2q

The financial department provides the cost function below.

C(q) = 82 + 18q

where $82 is the estimate of fixed costs (tooling and overhead) and $18 is the estimate of marginal costs per headphone set (materials, labor, marketing, transportation, storage, etc.).

Find the maximum profit. (Round your answer to 2 decimal places, if necessary)