Production workers for Fanning Manufacturing Company provided $5,100$ hours of labor in January and $3,300$ hours in February. The

company, whose operation is labor intensive, expects to use $48,500$ hours of labor during the year. Fanning paid a $$101,850$ 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?

Note: Do not round intermediate calculations.