Solomon Manufacturing Co. expects to make 31,200 chairs during the 2017 accounting period. The company made 3,500 chairs in January. Materials and labor costs for January were $16,500 and $25,400, respectively. Solomon produced 1,300 chairs in February. Material and labor costs for February were $9,700 and $13,500, respectively. The company paid the $842,400 annual rental fee on its manufacturing facility on January 1, 2017.

Assuming that Solomon 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.)