Perez Manufacturing Co. expects to make 30,400 chairs during the 2017 accounting period. The company made 4,700 chairs in January. Materials and labor costs for January were $17,600 and $25,200, respectively. Perez produced 1,600 chairs in February. Material and labor costs for February were $9,700 and $12,400, respectively. The company paid the $486,400 annual rental fee on its manufacturing facility on January 1, 2017.

Required: Assuming that Perez desires to sell its chairs for cost plus 35 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.)