Yancey Company expects to produce 2,070 units in January that will require 12,420 hours of direct labor and 2,270 units in February that will require 13,620 hours of direct labor. Yancey budgets $5 per unit for variable manufacturing overhead, $2,100 per month for depreciation,and $117,250 per month for other fixed manufacturing overhead costs. Prepare Yancey's manufacturing overhead budget fofr January and February, including the predetfermined overhead allocation rate using direct labor hours as the allocation base.