mock exam question

Please help with this question.

Wp Limited manufactures product A
Data for product A are as follows:
Direct material cost per unit £7
Direct labor cost per unit £18
Direct labor hours per unit 2 HOURS
production overhead absorption rate £6 per direct labor hour
Markup for non production overhead costs 5% of total production cost
Wp limited requires 15% return on sales revenue from all products.
Calculate the selling price for product A to the nearest penny.