Vernon Manufacturing Co. expects to make 30,200 chairs during the year 1 accounting period. The company made 3,900 chairs in January. Materials and labor costs for January were $18,000 and $25,000, respectively. Vernon produced 2,400 chairs in February. Material and labor costs for February were $9,500 and $12,700, respectively. The company paid the $271,800 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