Production workers for Baird Manufacturing Company provided 4.000 hours of labor in January and 2.000 hours in February. The company, whose operation is labor intensive expects to use 48.200 hours of labor during the your. Baird paid a $115.680 annual premium on July of the prior year for an insurance policy that covers the manufacturing facility for the following 12 months Required Based on this information, how much of the insurance cost should be allocated to the products made in January and to those made in February (Do not round intermediate calculations) Allocated out February