SheridanCorporation produces area rugs. The following per unit cost information is available: direct materials $20, direct labor $10, variable manufacturing overhead $5, fixed manufacturing overhead $8, variable selling and administrative expenses $1, and fixed selling and administrative expenses $5. Using a40% markup on total per-unit cost, compute the target selling price.(Round answer to 2 decimal places, e.g. 10.50.)

Target selling price?