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Mussatto Corporation produces snowboards. The following per unit cost information is available: direct materials $16; direct labor $5; variable manufacturing overhead $9; fixed manufacturing overhead $12; variable selling and administrative expenses $6; and fixed selling and administrative expenses $13. Using a 43% 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$