Production workers for Bakari Manufacturing Company provided 320 hours of labor in January and 480 hours in February. Bakari expects to use 4,000 hours of labor during the year. The rental fee for the manufacturing facility is \($7,200\) per month.

Required:

Explain why allocation is needed. 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?