Sheffield Corporation produces area rugs. The following unit cost information is available: direct materials $$19,$ direct labor $$9,$ variable manufacturing overhead $$2,$ fixed manufacturing overhead $$8,$ variable selling and administrative expenses $$2,$ and fixed selling and administrative expenses $$4.$ Using a $40\%$ markup on total per unit cost, compute the target selling price. $($Round answer to $2$ decimal places, e$.$g$.10\mathrm{.}50.)$

Target selling price