The Engine Division of the Taylor Corporation sells small engines to the outside market at a selling price of $155 per engine. The Engine Division is currently operating at a capacity of 47,250 engines per year and is currently selling 37,750 engines annually. The Snowmobile Division of the Taylor Corporation currently purchases 20,450 engines from an external supplier at a cost of $146 per engine. The variable cost of producing an engine is $93.

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).