Required information

Exercise $15-35$ Cost$-$Plus Pricing Formulas; Missing Data $($LO $15-3)$

$[$The following information applies to the questions displayed below.$]$

The following data pertain to Lawn Master Corporation's top$-$of$-$the$-$line lawn mower.

$\backslash$table$[[$Variable manufacturing cost,$$300.$ Applied fixed manufacturing cost, $$54.$ Variable selling and administrative cost, $$55.$ Allocated fixed selling and administrative cost, $($x$)?.$ To achieve a target price of $$502$ per lawn mower, the markup percentage is $11\mathrm{.}5\%$ on total unit cost.

Exercise $15-35$ Part $1$

Required:

$1.$What is the fixed selling and administrative coat allocated to each unit of Lawn Master's top$-$of$-$the$-$line mower? $($Round your immediate calculations and final answer to the nearest whole dollar amount.$)$