Baird Manufacturing Co. expects to make 30,700 chairs during the 2017 accounting period. The company made 3,400 chairs in January. Materials and labor costs for January were $16,300 and $24,200, respectively. Baird produced 1,500 chairs in February. Material and labor costs for February were $9,200 and $12,500, respectively. The company paid the $859,600 annual rental fee on its manufacturing facility on January 1, 2017.

Assuming that Baird desires to sell its chairs for cost plus 45 percent of cost, what price should be charged for the chairs produced in January and February?