Perez. Manufacturing Co. expects to make 31,200 chairs during the year 1 accounting period. The company made 3,500 chairs in January, Materials and labor costs for January were $16,000 and $25,000, respectively. Perez produced 1.100 chairs in February Material and labor costs for February were $8,200 and $13,800, respectively. The company paid the $717,600. 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 Perez desires to sell its chalrs for cost plus 30 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.) Jan Fabruary Price per un