Vernon Manufacturing Company expects to make 31,000 chalrs during the Year 1 accounting perlod. The company made 4,100 chairs In January. Materlals and labor costs for January were $16,200 and $25,900, respectlvely. Vernon produced 1,600 chairs in February. Materlal and labor costs for February were $9,200 and $12,500, respectlvely. The company pald the $279,000 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 Vernon desires to sell its chairs for cost plus 15 percent of cost, what price should be charged for the chalrs produced in January and February? Note: Round Intermedlate calculations and final answers to 2 decimal places