Mussatto Corporation produces snowboards. The following per unit cost information is available: direct materials $$11,$ direct labor $$6,$ variable manufacturing overhead $$7,$ fixed manufacturing overhead $$19,$ variable selling and administrative expenses $$5,$ and fixed selling and administrative expenses $$8.$ Using a $40\%$ markup percentage on total per unit cost, compute the target selling price. $($Round answer to $2$ decimal places, e$.$g$.10\mathrm{.}50.)$

Target selling price $