Gibson Manufacturing Company expects to make 31,600 chairs during the Year 1 accounting period. The company made 4,800 chairs in January. Materials and labor costs for January were $17,200 and $25,200, respectively. Gibson produced 1,800 chairs in February. Material and labor costs for February were $9,400 and $14,000, respectively. The company paid the $632,000 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 Gibson desires to sell its chairs for cost plus 15 percent of cost, what price should be charged for the chairs produced in January and February? Note: Round intermediate calculations and final answers to 2 decimal places. January Price per unit February