The following data pertain to Lawn Master Corporation's top-of-the-line lawn mower. Variable manufacturing cost $ 295 Applied fixed manufacturing cost 60 Variable selling and administrative cost 69 Allocated fixed selling and administrative cost ? To achieve a target price of $526 per lawn mower, the markup percentage is 11.9 percent on total unit cost. Required: 1. What is the fixed selling and administrative cost allocated to each unit of Lawn Master's top-of-the-line mower? (Round your intermediate calculations and final answer to the nearest whole dollar amount.)