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. To achieve a target price of $496 per lawn mower, the markup percentage is 12.7 percent on total unit cost. Required: 1. What is the fixed selling and administrative cost allocated to each unit of Lawn Master's top-of-the-line mower? (Round yo intermediate calculations and final answer to the nearest whole dollar amount.)