no hand written answers please!

Rooney Manufacturing Co. expects to make 31,900 chairs during the year 1 accounting period. The company made 4,200 chairs in January, Materials and labor costs for January were $17,500 and $24,300, respectively, Rooney produced 2100 chairs in February Material and labor costs for February were $8,300 and $13,000, respectively. The company paid the $255,200 annual rental fee on its manufacturing facility on January 1year 1. The rental fee is allocated based on the total estimated number of units to be produced during the year Required Assuming that Rooney desires to sell its chals for cost plus 20 percent of cost what price should be charged for the chales produced In January and February? (Round Intermediate calculations and final answers to 2 decimal places.) January February Price per unit