Gibson Manufacturing Co. expects to make 30,800 chairs during the 2017 accounting period. The company made 4,300 chairs in January. Materials and labor costs for January were $16,400 and $24,400, respectively. Gibson produced 1,400 chairs in February. Material and labor costs for February were $9,900 and $12,500, respectively. The company paid the $585,200 annual rental fee on its manufacturing facility on January 1, 2017. Required Assuming that Gibson 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? (Round intermediate calculations and final answers to 2 decimal places.) January February Price