Mussatto Corporation produces snowboards. The following per unit cost information is available: direct materials $12, direct labor $4, variable manufacturing overhead $6, fixed manufacturing overhead $13, variable selling and administrative expenses $6, and fixed selling and administrative expenses $14. Using a 39% 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 $ _______