Pina Colada Corporation produces snowboards. The following unit cost information is available: direct materials $18, direct labor $7, variable manufacturing overhead $4, fixed manufacturing overhead $10, variable selling and administrative expenses $2, and fixed selling and administrative expenses \$13. Using a 45\% markup percentage on total unit cost, compute the target selling price. (Round. answer to 2 decimal places, e.g. 10.50j Target selling price $