Yeaman Company expects to produce 2,090 units in January that will require 6,270 hours of direct labor and 2,200 units in February that will require 6,600 hours of direct labor. Yeaman budgets $8 per unit for variable manufacturingoverhead; $1,600 per month fordepreciation; and $52,025 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 manufacturingoverhead; FOH= fixed manufacturingoverhead.)