Munoz Manufacturing Co. expects to make 30,900 chairs during the year 1 accounting period. The company made 3,400 chairs in January, Materials and labor costs for January were $17,600 and $24,200, respectively, Munoz produced 1,900 chairs in February Material and labor costs for February were $8,400 and $13,600, respectively. The company paid the $556,200 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 chales for cost plus 45 percent of cost, what price should be charged for the choirs produced in January and February? (Round intermediate calculations and final answers to 2 decimal places.) January February Price per unit