Chapter Agent Helen Chew 2 30 Exercise 12-12A (Algo) How the allocation of fixed cost affects a pricing decision LO 12-3 Rooney Manufacturing Co expects to make 31000 chans during the yew accounting period. The company ace 700 chann January Materials we coule Jiny were $17.200 and $2.200, respectivey Rooney produce 1800 des Feterary Material and labor costs for February were 6.300 $0,900, respectively. The company pod the $496.000 tons manufacturing facity on January tyet. The rental fee located based on told number of units de ducing the year Required Assuming that Rooney desires to sells chars for cont plus 30 percent of cost whipice should be charged for the chans produced January and February (Round Intermediate calculations and final answers to 2 decimal places Help Save it Suw Chemy 2 Exercise 12-12A (Algo) How the allocation of fixed cost affects a pricing decision LO 12-3 Rooney Manufacturing Co. expects to make 31.000 chairs during the year accounting period. The company made 4,700 chairs in January Materials and labor costs for January were $17.200 and $25,200, respectively. Rooney produced 1,800 chairs in February Material and labor costs for February were $9,300 and $13,900, respectively. The company paid the $496,000 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 Rooney desires to sell its choirs for cost plus 30 percent of cost, what price should be charged for the chairs produced in January and February? (Round intermediate calculations and final answers to 2 decimal places.) January February Price per unit