Mussatto Corporation produces snowboards. The following per unit cost information is available: direct materials $17, direct labor $4, variable manufacturing overhead $7, fixed manufacturing overhead $18, variable selling and administrative expenses $3, and fixed selling and administrative expenses $13. Using a 40% markup percentage on total per unit cost, compute the target selling price. (Round answer to 2 decimal places, e.g. 10.50.)

Target selling price ?