Gruner Corporation produces snowboards. The following cost information per unit is available: direct materials $13; direct labour $5; variable manufacturing overhead $4; fixed manufacturing overhead $14; variable selling and administrative expenses $2; and fixed selling and administrative expenses $13. Using a 25% markup percentage on the total cost per unit, calculate the target selling price. (Round answer to 2 decimal places, e.g. 15.25.) Target selling price $