The following data pertain to Lawn Master Corporation's top-of-the-line lawn mower. $ 269 41 Variable manufacturing cost Applied fixed manufacturing cost Variable selling and administrative cost Allocated fixed selling and administrative cost 58 To achieve a target price of $450 per lawn mower, the markup percentage is 12.4 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.) Allocated fixed selling and administrative cost