Yada Company expects to produce 2,030 units in January that will require 12,180 hours of direct labor and 2,220 units in February that will require 13,320 hours of direct labor. Yada budgets $11 per unit for variable manufacturing overhead, $1,200 per month for depreciation, and $115,675 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 January February 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 Total