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Required information

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The following data pertain to Lawn Master Corporation's top$-$of$-$the$-$line lawn mower.

Variable manufacturing cost

Applied fixed manufacturing cost

Variable selling and administrative cost

Allocated fixed selling and administrative cost

$$244$

$58$

$69$

$?$

To achieve a target price of $$475$ per lawn mower, the markup percentage is $13\mathrm{.}0$ percent on total unit cost.

Required:

What is the fixed selling and administrative cost allocated to each unit of Lawn Master's top$-$of$-$the$-$line mower?

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.