Cheng builds replica miniature cabinets. His costs for each cabinet are $26 each. A consultant tells Cheng that the average margin in his industry is 48%. Cheng currently sells the cabinets for $42, but thinks he should consider using the industry average margin as his target goal.

If Cheng decides to sell to a retailer who earns a retail margin of 20%, what would be the final price to consumers if Cheng changes his price to the retailer to reflect his target margin?