Wildhorse Corporation produces area rugs. The following unit cost information is available: direct materials $$15,$ direct labor $$8,$ variable manufacturing overhead $$6,$ fixed manufacturing overhead $$9,$ variable selling and administrative expenses $$3,$ and fixed selling and administrative expenses $$4.$

Using a $35\%$ markup on total per unit cost, compute the target selling price. $($Round answer to $2$ decimal places $($e$.$g$.,10\mathrm{.}50).)$

arget unit selling price

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