Yeaman Company expects to produce 2,030 units in January that will require 6,090 hours of direct labor and 2,300 units in February that will require 6,900 hours of direct-labor. Yeaman budgets $4 per unit for variable manufacturing overhead; $1,000 per month for depreciation; and $42,300 per month for other fixed 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.) Yeaman Company Manufacturing Overhead Budget Two Month Ended January 31 and February 28 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 January February Total