Sheridan Corporation produces snowboards. The following per unit cost information is available: direct materials $10, direct labor $12, variable manufacturing overhead $7, fixed manufacturing overhead $14, variable selling and administrative expenses $6, and fixed selling and administrative expenses $8. Using a 40% markup percentage on total per unit cost, compute the target selling price. (Round answer to 2 decimal places, e.g. 10.50.)

Target selling price $