Bramble Corporation produces area rugs. The following unit cost information is available: direct materials $$18,$ direct labor $$7,$ variable manufacturing overhead $$5,$ fixed manufacturing

overhead $$3,$ variable selling and administrative expenses $$4,$ and fixed selling and administrative expenses $$9.$ Using a $40\%$ markup on total per unit cost, compute the target selling price.

$($Round answer to $2$ decimal places, e$.$g$.10\mathrm{.}50.)$

Target selling price