Vernon Manufacturing Company expects to make 31,600 chairs during the Year 1 accounting period. The company made 5,100 chairs in January. Materials and labor costs for January were $17,500 and $24,400, respectively. Vernon produced 2,000 chairs in February. Material and labor costs for February were $9,100 and $13,300, respectively. The company paid the $537,200 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 45 percent of cost, what price should be charged for the chairs produced in January and February? Note: Round intermediate calculations and final answers to 2 decimal places