Campbell Manufacturing Co. expects to make 31,700 chairs during the 2017 accounting period. The company made 4,200 chairs in January. Materials and labor costs for January were $16,200 and $24,100, respectively. Campbell produced 1,500 chairs in February. Material and labor costs for February were $8,600 and $12,800, respectively. The company paid the $475,500 annual rental fee on its manufacturing facility on January 1, 2017. Required Assuming that Campbell desires to sell its chairs for cost plus 40 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