vernon manufacturing co expects to make 30,000 chairs during the year 1 accounting period. the company made 5,100 chairs in january. materials and labor costs for jan were $16,300 and $25500. vernon produced 1,900 chairs in february. material and labor costs were $9800 and $12500. the company paid the $393900 annual rental fee on its manufacturing facility on jan 1 year 1. the rental fee is allocated based on the total estimated number of units to be produced during the year. assuming that vernon desires to sell its chairs for cost plus 20 percent of cost, what price should be charged for the chairs produced in january and febuary?