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

Variable manufacturing cost	$	288
Applied fixed manufacturing cost		49
Variable selling and administrative cost		61
Allocated fixed selling and administrative cost		?

To achieve a target price of $487 per lawn mower, the markup percentage is 13.3 percent on total unit cost.

value: 2.00 points Required: . What is the fixed selling and administrative cost allocated to each unit of LawnMate's top-of-the-line mower? (Round your intermediate calculations and final answers to nearest dollar amount.) ocated fixed selling and administrative cost 2 3.00 points 2. For each of the following cost bases, develop a cost-plus pricing formula that will result in a target price of $487 per mower. (Round your percentage values to 2 decimal places (i.e. .1234 should be entered as 12.34).) Cost-Plus Pricing Formula (a) Variable manufacturing cost (b) Absorption manufacturing cost (c) Total variable cost