Production workers for Essa Manufacturing Company provided 300 hours of labor In January and 600 hours in February. Essa expects to use 5,000 hours of labor during the year. The rental fee for the manufacturing facility is $6,000 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 Production workers for Chadwick Manufacturing Company provided 3,200 hours of labor in January and 2,800 hours in February. The company, whose operation is labor Intensive, expects to use 48,000 hours of labor during the year. Chadwick paid a $120,000 annual premium on July 1 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.) Month January February Allocated Cost