! Required Information [The following information applies to the questions displayed below.] The following data pertain to Lawn Master Corporation's top-of-the-line lawn mower. Variable manufacturing cost $ 313 Applied fixed manufacturing cost 58 Variable selling and administrative cost 53 Allocated fixed selling and administrative cost To achieve a target price of $514 per lawn mower, the markup percentage is 11.8 percent on total unit cost. 2. For each of the following cost bases, develop a cost-plus pricing formula that will result in a target price of $514 per mower: (Round your percentage answers to 2 decimal places (I.e., .1234 should be entered as 12.34).) Cost-Plus Pricing Formula (a) Variable manufacturing cost S 514 = b) Absorption manufacturing cost 514 (C) Total variable cost S 514 =