Oxmoor Manufacturing Co. expects to make 30,700 chairs during the 2013 accounting period. The company made 4,900 chairs in January. Materials and labor costs for January were $17,300 and $25,100, respectively. Oxmoor produced 2,300 chairs in February. Material and labor costs for February were $9,300 and $13,200, respectively. The company paid the $276,300 annual rental fee on its manufacturing facility on January 1, 2013. Required: Assuming that Oxmoor desires to sell its chairs for cost plus 40 percent of cost, what price should be charged for the chairs produced in January and February? (Round your intermediate calculations and final answers to 2 decimal places.)

Jan Price?

Fed Price?