Yandell Company expects to produce 2,050 units in January that will require 8,200 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; $900 per month for depreciation; and $54,480 per month for other fixed 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.)