Mussatto Corporation produces snowboards. The following per unit cost information is available: direct materials $18, direct labor $7, variable manufacturing overhead $4, fixed manufacturing overhead $10, variable selling and administrative expenses $2, and fixed selling and administrative expenses $13. Using a 45% markup percentage on total per unit cost, compute the target selling price. (Round answer to 2 decimal places, e.g. 10.51.) Target selling price $ 24.30