The tag is the black-and- white bar code found on most merchandise. it contains a 13-digit code that indicates the manufacturer of the item, a description of the item, information about special packaging, and special promotions.

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?