Yancey Company expects to produce 2,010 units in January that will require 6,030 hours of direct labor and 2,220 units in February that will require 6,660 hours of direct labor. Yancey budgets $2 per unit for variable manufacturing overhead; $900 per month for depreciation; and $45,630 per month for other fixed manufacturing overhead costs. Prepare Yancey'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.) Yancey 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