Yeaman Company expects to produce 2,020 units in January that will require 12,120 hours of direct labor and 2,290 units in February that will require 13,740 hours of direct labor. Yeaman budgets $9 per unit for variable manufacturing overhead; $2,000 per month for depreciation; and $120,835 per month for other fxed manufacturing overhead costs. Prepare Yeaman'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.) Two Month Ended January 31 and February 28 January February Total 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