Benson Manufacturing Company expects to make 30,700 chairs during the Year 1 accounting period. The company made 3,300 chairs in January. Materials and labor costs for January were $16,300 and $25,600, respectively. 

Benson produced 2,400 chairs in February. Material and labor costs for February were $8,400 and $12,200, respectively. The company paid the $828,900 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 35 percent of cost, what price should be charged for the chairs produced in January and February.