Yandell Company expects to produce 2,070 units in January that will require 6,210 hours of direct labor and 2,200 units in February that will require 6,600 hours of direct labor. Yandell budgets $5 per unit for variable manufacturing overhead; $1,800 per month for depreciation; and $51,575 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.) Yandell Company Manufacturing Overhead Budget Two Month Ended January 31 and February 28 January February Total Budgeted units to be produced 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