MCQ Target Costing help

Hi,

I’m struggling with how the answer was achieved for this question:

“X Plc uses target costing and plans to achieve a profit mark up on cost of 35% on all of its products.

Market research indicates that the achievable selling price for one of its products is $42.00 and the current cost of producing the product is $33.55 per unit.”

Calculate the cost gap.

A) $6.25
B) $2.44
C) $5.25
D) $8.45

I calculated the answer to be $6.25 I simply took the selling price and minus the mark up:
$42 x 35% = $14.70 Mark up
42-14.70 = $27.30 Target Cost
33.55 – 27.30 = $6.25 Cost gap

However, upon checking the answer it is in fact $2.44.

Can anyone please assist.

Thank you,