Business designs utilizes a structure that includes functional divisions, such as accounting and production, and a divisional chain of command, such as the home products and office divisions. for example, janett, a salesperson, reported to both her sales manager and the office products manager when she first started working on the city of springfield account. business designs has a

Employees of dti, inc. worked 1,600 direct labor hours in january and 1,000 direct labor hours in february. dti expects to use 18,000 direct labor hours during the year, and expects to incur $22,500 of worker’s compensation insurance cost for the year. the cash payment for this cost will be paid in april. how much insurance premium should be allocated to products made in january and february?