Benson Manufacturing Co. expects to make 31,500 chairs during the 2017 accounting period. The company made 4,400 chairs in January. Materials and labor costs for January were $17,200 and $25,700, respectively. Benson produced 1,100 chairs in February. Material and labor costs for February were $9,900 and $12,600, respectively. The company paid the $819,000 annual rental fee on its manufacturing facility on January 1, 2017. Required Assuming that Benson 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 answers to 2 decimal places.) January February Price