Franklin Corporation's computer services department assists two operating departments in using the company's information system effectively. The annual cost of computer services is $582,000. The production department employs 40 employees, and the sales department employs 20 employees. Franklin uses the number of employees as the cost driver for locating the cost of computer services to operating departments Required Allocate the cost of computer services to operating departments, Department Allocated cost Proba Sales Zachary Manufacturing Co expects to make 30,100 chairs during the 2017 accounting period. The company made 5,100 chairs in January. Materials and labor costs for January were $16,100 and $25,500, respectively. Zachary produced 1,100 chairs in February Material and labor costs for February were $8,100 and $12,600, respectively. The company paid the $240,800 annual rental fee on its manufacturing facility on January 1 2017 Required Assuming that Zachary desires to sell its chairs for cost plus 30 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.)