ronfrepreciation; and s81.ate using direct labor Yordi Company expects to produce 2,070 units in January that will require 10,350 hours of direct labor and 2,250 units in February that will require 11,250 hours of direct labor. Yordi budgets $12 per unit for variable manufacturing overhead; $1,000 per month for depreciation; and $81,080 per month for other fixed manufacturing overhead costs. Prepare Yordi's manufacturing overhead budget for January and 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.) unttl faingvy and February, incuding the Yordi Company Manufacturing Overhead Budget Two Month Ended January 31 and February 28 January February Total Budgeted units to be produced VOH cost per unit Budgeted VOH Budgeted FOH 2,250 12 12 $ $ 27,000 Depreciation 1,303 1,000 2,000