Yem Company expects to produce $2,040$ units in January that will require $6,120$ hours of direct labor and $2,210$ units in February that will require $6,630$ hours of direct labor. Yem budgets $$4$ per unit for variable manufacturing overhead; $$1,600$ per month for depreciation; and $$85,525$ per month for other fixed manufacturing overhead costs. Prepare Yem'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.$)$

$\backslash$table$[[$Yem Company$],[$Monufacturing Overhead Budget$],[$Two Month Ended January $31$ and February $28$