Walton Manufacturing Company expects to make $30,700$ chairs during the Year $1$ accounting period. The company made $5,100$ chairs in January. Materials and labor costs for January were $$17,200$ and $$24,000,$ respectively. Walton produced $1,200$ chairs in February. Material and labor costs for February were $$9,200$ and $$12,100,$ respectively. The company paid the $$307,000$ 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 Walton desires to sell its chairs for cost plus $20$ 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.

$\backslash$table$[[,$January,February$],[$Price per unit,,$]]$