Martinez Products Martinez incurred the following costs duing the year to produce 25,700 chairs manufactures a ine of desk chairs. Martinez's production operations are divided into two departments-Department 1 and Department 2 The company uses a process costing system Department 1 Department 2 856,500 292,000 t Martinez sells 22,900 chairs during the year, what will be the cost per chair produced?(Round your answer to two decimal places) A. $33 33 OB. $50 15 O C. $37 40 O D. $44 69