Yandell Company expects to produce 2,080 units in January that will require 10,400 hours of direct labor and 2,220 units in February that will require 11,100 hours of direct labor. Yandell budgets $9 per unit for variable manufacturing overhead; $2,000 per month for depreciation; and $75,400 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.)