Please answer all parts of the question

thank you

Exercise 12-12A (Algo) How the allocation of fixed cost affects a pricing decision LO 12-3 Gibson Manufacturing Co. expects to make 31,500 chairs during the year 1 accounting period. The company made 3,300 chairs in January. Materials and labor costs for January were $16,900 and $24,800, respectively. Gibson produced 1,900 chairs in February. Material and labor costs for February were $8,000 and $13,400, respectively. The company paid the $441,000 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 Gibson 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 intermediate calculations and final answers to 2 decimal places.)