Cheyenne Corporation produces snowboards. The following unit cost information is available: direct materials $$15,$ direct labor $$4,$ variable manufacturing overhead $$5,$ fixed manufacturing overhead $$14,$ variable selling and administrative expenses $$4,$ and fixed selling and administrative expenses $$16.$ Using a $35\%$ markup percentage on total unit cost, compute the target selling price. $($Round answer to $2$ decimal places, e$.$g$.10\mathrm{.}50.)$

Target selling price $