Sheffield Corporation produces snowboards. The following unit cost information is available: direct materials $$11,$ direct labor $$14,$ variable manufacturing overhead $$9,$ fixed manufacturing overhead $$14,$ variable selling and administrative expenses $$5,$ and fixed selling and administrative expenses $$11.$ Using a $45\%$ markup percentage on total unit cost, compute the target selling price. $($Round answer to $2$ decimal places, e$.$g$.10\mathrm{.}50.)$

Target selling price