Pina Colada Corporation produces area rugs. The following unit cost information is available: direct materials $20, direct labor $10, variable manufacturing overhead $5, fixed manufacturing overhead $9, variable selling and administrative expenses $4, and fixed selling and administrative expenses $6. Using a 30% markup on total per unit cost, compute the target selling price. (Round answer to 2 decimal places, e.g. 10.50.) Target selling price $