The Engine Division of the Taylor Corporation sells small engines to the outside market at a selling price of $158 per engine. The Engine Division is currently operating at a capacity of 47,050 engines per year and is currently selling 36,650 engines annually. The Snowmobile Division of the Taylor Corporation currently purchases 21,400 engines from an external supplier at a cost of $141 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)