Yada Company expects to produce $2,050$ units in January that will require $6,150$ hours of direct labor and $2,260$ units in February that will require $6,780$ hours of direct labor. Yada budgets $$12$ per unit for variable manufacturing overhead; $$1,400$ per month for depreciation; and $$17,995$ per month for other fixed manufacturing overhead costs. Prepare Yada'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.$)$

Yada Company

Manufacturing Overhead Budget

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

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