Production workers for Stuart Manufacturing Company provided 3,600 hours of labor in January and 2,300 hours in February. The company, whose operation is labor intensive, expects to use 48,200 hours of labor during the year. Stuart paid a $101,220 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