One of my players wants to create a wooden platform with four chairs attached to it. He then wants a levitate spell on each chair at caster level 3 (300 lbs weight limit each chair).
The plans is then to have a flying creature tow the platform around; a poor man's flying carpet.
My question is: Would each chair than be a magic item or would the entire assemble be the magic item.
2*8*1800= 10800gp if the whole assemble is considered the magic item.
2*3*1800*4 = 43200gp
I personally think that each chair would be a separate magic item, but I wanted to get some input from the Paizo community.