Yasmin Company expects to produce 2,110 units in January that will require 6,330 hours of direct labor and 2,280 units in February that will require 6,840 hours of direct labor. Yasmin budgets $8 per unit for variable manufacturing overhead; $1,300 per month for depreciation; and $33,820 per month for other fixed manufacturing overhead costs. Prepare Yasmin's manufacturing overhead budget for January and February, including the predetermined overhead allocation rate using direct labor hours as the allocation base.