Gundy Corporation produces area rugs. The following per unit cost information is available direct materials $18, direct labor $10. variable manufacturing overhead \$8, fixed manufacturing overhead \$3, variable selling and administrative expenses $1, and fixed selling and administrative expenses $6. Using a 40% markup on total per unit cost, compute the target selling price. (Round onswer to 2 decimal places, e.g. 10.50,1 Target selling price