Gundy Corporation produces area rugs. The following per unit cost information is avallable direct materials $15, direct labor $8. variable manutacturing overhead $2, fived manufacturing overhead $7, variable selling and administrative expenses $3, and foxed selling and administrative expenses $10. Using a 35% markup on total per unit cost, compute the target selling price. (Round onswer to 2 decimal places, es 10.50.