Bonita Corporation produces area rugs. The following per unit cost information is available: direct materials $$15,$ direct labor $$9,$ variable manufacturing overhead $$4,$ fixed manufacturing overhead $$9,$ variable selling and administrative expenses $$1,$ and fixed selling and administrative expenses $$10.$ Using a $30\%$ markup on total per unit cost, compute the target selling price. $($Round answer to $2$ decimal places, eg$.10\mathrm{.}50.)$

Target selling price $