Exercise 4-2A (Algo) Allocating costs between divisions LO 4-2 Perez Services Company has 65 employees, 26 of whom are assigned to Division A and 39 to Division B. Perez incurred $388,700 of fringe benefits cost during year 2. Required Determine the amount of the fringe benefits cost to be allocated to Division A and to Division B. Division A B Allocated Cost Exercise 4-11A (Algo) How the allocation of fixed cost affects a pricing decision LO 4-3 Solomon Manufacturing Co. expects to make 32,000 chairs during the year 1 accounting period. The company made 4,700 chairs in January. Materials and labor costs for January were $17,400 and $24,100, respectively. Solomon produced 1,100 chairs in February. Material and labor costs for February were $9,700 and $13,000, respectively. The company paid the $832,000 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 Solomon desires to sell its chairs for cost plus 45 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 Price per unit February