Woiton Manufacturing Company expects to make 30,500 charrs during the Year 1 accounting period. The company made 4,300 chairs in January. Materlals and labor costs for January were $17,700 and $25,700, respectively. Walton produced 1,300 chairs in February. Material and labor costs for February were $8,000 and $12,200, respectively. The company pald the $793,000 annual rental fee on its manufacturing faclity on January 1. Year 1 . The rentai 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 15 percent of cost, what price should be charged for the chairs produced in January and February? Note: Round Intermedlate calculations and