Finan Company expects to produce 2,050 units in January that will require 6,150 hours of direct labor hours and 2,330 units in February that will require 6,990 hours of direct labor. Finan Company budgets $10.00 per unit for variable manufacturing overhead; $1,280 per month for depreciation; and $33,300 per month for other fixed manufacturing overhead costs. Prepare Finan Company manufacturing overhead budget for January and February, including the predetermined overhead allocation rate using direct labor hours as the allocation base. (Round your answers to two decimal places when needed and use rounded answers for all future calculations). Finan Company Manufacturing Overhead Budget For the Two Months Ended February 28 January February Total Budgeted units to be produced Variable overhead cost per unit Budgeted variable overhead Budgeted fixed overhead: Depreciation Other fixed overhead Total budget fixed overhead Budgeted manufacturing overhead costs Direct labor hours Predetermined overhead allocation rate (per direct labor hour)