Benson Manufacturing Co. expects to make 30,100 chairs during the year 1 accounting period. The company made 4,200 chairs in January. Materials and labor costs for January were $17,800 and $25,000, respectively. Benson produced 2,000 chairs in February. Material and labor costs for February were $9,300 and $12,500, respectively. The company paid the $752,500 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 Benson desires to sell its chairs for cost plus 30 percent of cost, what price should be charged for the chairs produced in January and February?