Adams Manufacturing Company expects to make $30,400$ chairs during the Year $1$ accounting period. The company made $4,900$ chairs in January. Materials and labor costs for January were $$16,800$ and $$25,200,$ respectively. Adams produced $2,400$ chairs in February. Material and labor costs for February were $$9,500$ and $$12,200,$ respectively. The company paid the $$547,200$ annual rental fee on its manufacturing facility on January $1,$ Year $1.$ The rental fee is allocated based on the total estimated number of units to be produced during the year.

 

 

Required:

Assuming that Adams desires to sell its chairs for cost plus $50$ percent of cost$,$ what price should be charged for the chairs produced in January and February?

Note: Round intermediate calculations and final answers to $2$ decimal places.