Fanning Manufacturing Co. expects to make 31,100 chairs during the year 1 accounting period. The company made 4,700 chairs in January. Materials and labor costs for January were $17,600 and $24,600, respectively. Fanning produced 1,600 chairs in February. Material and labor costs for February were $8,600 and $12,600, respectively. The company paid the $839,700 annual rental fee on its manufacturing facility on January 1, year 1. Required Assuming that Fanning desires to sell its chairs for cost plus 10 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 per unit