Achary Manufacturing Co. expects to make 31,100 chairs during the year 1 accounting period. The company made 4,800 chairs in January. Materials and labor costs for January were $16,500 and $26,000, respectively. Zachary produced 1,800 chairs in February. Material and labor costs for February were $9,500 and $12,500, respectively. The company paid the $622,000 annual rental fee on its manufacturing facility on January 1, year 1. Required Assuming that Zachary desires to sell its chairs for cost plus 45 percent of cost, what price should be charged for the chairs produced in January and February