GJG Company paid its annual property tax of $12,100 on its manufacturing facility in January. The company expects to make 5,000 units of product during the year. During January, 400 units of product were produced. Based on this information (Do not round intermediate calculations.):

$1,008 of the property tax cost should be allocated to the January production.

$3,025 of the property tax cost should be allocated to the January production.

$12,100 of the property tax cost should be assigned to the January production.

$968 of the property tax cost should be allocated to the January production.