Oriole Corporation produces area rugs. The following per-unit cost information is available: direct materials $16, direct labour $8. variable manufacturing overhead $5, fxed manufacturing overhead $6, variable selling and administrative expenses $3, and fixed selling and administrative expenses $6 Using a 25% markup on total per-unit cost, calculate the target Wylling price. (Round answer to 2 decimal places, eg. 15.25.)