Carla Vista Corporation produces snowboards. The following cost information per unit is available: direct materials $$12$; direct labour $$6$; variable manufacturing overhead $$3$; fixed manufacturing overhead $$15$; variable selling and administrative expenses $$4$; and fixed selling and administrative expenses $$12.$ Using a $25\%$ markup percentage on the total cost per unit, calculate the target selling price.

$($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$