Pharoah Corporation produces snowboards. The following cost information per unit is available: direct materials $14; direct labour $5; variable manufacturing overhead \$2; fixed manufacturing overhead \$16; variable selting and administrative expenses \$3; and fixed selling and administrative expenses $14, Using a 25% markup percentage on the total cost per unit, calculate the target selling price. (Round answer to 2 decimal places, e.8. 15.25.)