Martinez products manufactures a line of desk chairs. martinez's production operations are divided into two departments long dash department 1 and department 2. the company uses a process costing system. martinez incurred the following costs during the year to produce 25 comma 700 chairs: department 1 $ 862 comma 500 department 2 $ 291 comma 000 if martinez sells 23 comma 000 chairs during the year, what will be the cost per chair produced? (round your answer to two decimal places.)