February, including the predetermined overhead allocation rate using direct labor hours as the allocation base. $($Abbreviations used: VOH$=$variable manufacturing overhead; FOH$=$ fixed manufacturing overhead.$)$

Yordi Company

Manufacturing Overhead Budget

Two Month Ended January $31$ and February $28$

Budgeted VOH

Budgeted FOH

Depreciation

Other FOH costs budgeted FOH

Budgeted manufacturing overhead costs

Direct labor hours

Budgeted manufacturing overhead costs

Predetermined overhead allocation rate