Stuart Manufacturing Co. expects to make 31,000 chairs during the year 1 accounting period. The company made 5,200 chairs in January. Materials and labor costs for January were $17,300 and $24,200, respectively. Stuart produced 1,100 chairs in February. Material and labor costs for February were $9,700 and $13,100, respectively. The company paid the $837,000 annual rental fee on its manufacturing facility on January 1, year 1. Required Assuming that Stuart desires to sell its chairs for cost plus 25 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.) Price per unit January February