Brief Exercise 9.2 Gruner Corporation produces snowboards. The following cost information per unit is available: direct materials $10; direct labour $5; variable manufacturing overhead $2; fixed manufacturing overhead $12; variable selling and administrative expenses $2; and fixed selling and administrative expenses $10. Using a 20% markup percentage on the total cost per unit, calculate the target selling price. (Round answer to 2 decimal places, e.g. 15.25.) Target selling price $