Current Attempt in Progress Ivanhoe Corporation produces area rugs. The following per-unit cost information is available: direct materials $19, direct labour $7. variable manufacturing overhead $4, fuxed manufacturing overhead $5, variable selling and administrative expenses $3, and fixed selling and administrative expenses $6. Using a 25% markup on total per-unit cost, calculate the target selling price. (Round answer to 2 decimal places, eg. 15.25.)