Yeaman Company expects to produce 2,080 units in January that will require 6,240 hours of direct labor and 2,210 units in February that will require 6,630 hours of direct labor. Yeaman budgets $4 per unit for variable manufacturing overhead; $2,000 per month for depreciation; and $34,465 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.

Yeaman Company
Manufacturing Overhead Budget
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