Yandell Company expects to produce 2,010 units in January that will require 8,040 hours of direct labor and 2,210 units in February that will require 8,840 hours of direct labor. Yandell budgets $6 per unit for variable manufacturing overhead: $1,800 per month for depreciation; and $95,260 per month for other food manufacturing overhead costs. Prepare Yandell'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.) Yandell 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 Tefal budgeted FOH Budgeted manufacturing overhead costs Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate