Yeaman Company expects to sell 2,000 units in January and 1,950 units in February. The company expects to incur the following product costs: (Click the icon to view the product costs.) The beginning balance in Finished Goods Inventory is 220 units at $184 each for a total of $40,480. Yeaman uses FIFO inventory costing method. Prepare the cost of goods sold budget for Yeaman for January and February. (Abbreviations used: VOH = variable manufacturing overhead; FOH = fixed manufacturing overhead.) Yeaman Company Cost of Goods Sold Budget Two Months Ended January 31 and February 28 January February Units produced and sold in each month Total budgeted cost of goods sold Direct materials cost per unit $ 80 Direct labor cost per unit 72 Manufacturing overhead cost per unit 32