Jordan Manufacturing Company expects to make 31,400 chairs during the Year 1 accounting period. The company made 4,600 chairs in January. Materials and labor costs for January were $16,300 and $25,900, respectively. Jordan produced 1,900 chair in February. Material and labor costs for February were $8,100 and $13,600, respectively. The company paid the $753,600 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 Jordan 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? Note: Round intermediate calculations and final answers to 2 decimal places