The Engine Division of the Taylor Corporation sells small engines to the outside market at a selling price of $160 per engine. The Engine Division is currently operating at a capacity of 49,600 engines per year and is currently selling 35,100 engines annually. The Snowmobile Division of the Taylor Corporation currently purchases 21,750 engines from an external supplier at a cost of $148 per engine. The variable cost of producing an engine is $97.

In computing a transfer price per motor using the transfer pricing formula, what would be the lost contribution margin per unit?

Input your answer as a number with two decimal places (for example, 12.34).