Required information

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The following data pertain to Lawn Master Corporations top-of-the-line lawn mower.

Variable manufacturing cost	$	366
Applied fixed manufacturing cost		48
Variable selling and administrative cost		55
Allocated fixed selling and administrative cost		?

To achieve a target price of $563 per lawn mower, the markup percentage is 12.5 percent on total unit cost.

Required:

1. What is the fixed selling and administrative cost allocated to each unit of Lawn Masters top-of-the-line mower? (Do not round your intermediate computations. Round your final answer to the nearest dollar amount.)