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Campbell Manufacturing Co. expects to make 30.900 chairs during the year 1 accounting penod. The company made 3.600 chairs in January Materials and labor costs for January were $16,500 and $25,500, respectively. Campbell produced 2.000 chairs in February. Material and iabor costs for February were $8,600 and $12.500, respectively. The company paid the $309.000 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 prociuced curing the year Required Assuming that Campbell desires to sell its chairs for cost plus 40 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.)