Munoz Manufacturing Co$.$ expects to make $31,800$ chairs during the year $1$ accounting period. The company made $4,100$ chairs in

January. Materials and labor costs for January were $$16,900$ and $$24,700,$ respectively. Munoz produced $1,600$ chairs in February.

Material and labor costs for February were $$9,100$ and $$13,700,$ respectively. The company paid the $$286,200$ 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 Munoz 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? $($Round intermediate calculations and final answers to $2$ decimal places.$)$