Yandell Company expects to sell 1,600 units in January and 1,850 units in February. The company expects to incur the following product costs: (Click the icon to view the product costs.) The beginning balance in Finished Goods Inventory is 230 units at $104 each for a total of $23,920. Yandell uses FIFO inventory costing method. Prepare the cost of goods sold budget for Yandell for January and February. (Abbreviations used: VOH = variable manufacturing overhead; FOH = fixed manufacturing overhead.)