Yem Company expects to produce 2,030 units in January that will require 4,060 hours of direct labor and 2,280 units in February that will require 4,560 hours of direct labor. Yem budgets $12 per unit for variable manufacturing overhead; $1,100 per month for depreciation; and $3,210 per month for other fixed manufacturing overhead costs. Prepare Yem'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.) Yem Company Manufacturing Overhead Budget Two Month Ended January 31 and February 28 January February Total VOH cost per unit Budgeted VOH Budgeted FOH Depreciation Other FOH costs Total budgeted FOH Budgeted manufacturing overhead costs Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate