The following data pertain to L awnMate Corporations top-of-the-line lawn mower.

Variable manufacturing cost	$	330
Applied fixed manufacturing cost		44
Variable selling and administrative cost		52
Allocated fixed selling and administrative cost		?

To achieve a target price of $518 per lawn mower, the markup percentage is 12.6 percent on total unit cost.

1. What is the fixed selling and administrative cost allocated to each unit of LawnMates top-of-the-line mower? (Round your intermediate calculations and final answers to nearest dollar amount.)

* I tried this problem and $34 was not correct.