Baird Manufacturing Co. expects to make 31,900 chairs duting the year 1 accounting period. The company made 4,100 chairs in January. Materials and labor costs for January were $16,900 and $25,200, respectively. Baird produced 1,900 chalrs in February. Material and labor costs for February were $8,400 and $13,200, respectively. The company paid the $414,700 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 Baird desires to sell its chairs for cost plus 25 percent of cost. what price should be charged for the chairs produced in January and February? (Round intermediate calculations and final onswers to 2 decimal places.)