Benson Manufacturing Co. expects to make 31,400 chairs during the 2017 accounting period. The company made 5,000 chairs in January. Materials and labor costs for January were $16,000 and $24,400, respectively. Benson produced 2,400 chairs in February. Material and labor costs for February were $8,400 and $13,100, respectively. The company paid the $282,600 annual rental fee on its manufacturing facility on January 1, 2017. The rental fee is allocated based on the total estimated number of units to be produced during the year. Required Assuming that Benson dsires to sell its chairs for cost plus 20 percent of cost, what price should be charged for the chairs produced in January and February? (Round intermediate calculations and final answers to 2 decimal places.) Price January February