Rooney Manufacturing Company expects to make 30,400 chairs during the Year 1 accounting period. The company made 4,700 chairs in January. Materials and labor costs for January were $16,300 and $24,900, respectively. Rooney produced 1,000 chairs in February. Material and labor costs for February were $8,200 and $12,700, respectively. The company paic the $729,600 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 Rooney desires to sell its chairs for cost plus 50 percent of cost, what price should be charged for the chairs produced in January and February? Note: Round intermediate calculations and final answers to 2 decimal places