Production workers for Baird Manufacturing Company provided 440 hours of labor in January and 620 hours in February. Baird expects to use 4,000 hours of labor during the year. The rental fee for the manufacturing facility is $5,000 per month. Required Based on this information, how much of the rental cost should be allocated to the products made in January and to those made in February? (Do not round intermediate calculations.) Month Allocated Cost January February