A clothing retailer sells a variety of items. To decide on a selling price of a particular item, she multiplies the wholesale price she has to pay for the item by 1.5 and adds $8.00 to each item for overhead costs. A random sample of 25 items had a mean wholesale price of 165.2 and a standard deviation of s = 29.5. What is s of the retail price of those items? Give answers to 2 decimal places.