Yem Company expects to produce $2,100$ units in January that will require $6,300$ hours of direct labor and $2,230$ units in February that will require $6,690$ hours of direct labor. Yem Company budgets $$9$ per unit for variable manufacturing overhead; $$1,800$ per month for depreciation; and $$56,655$ per month for other fixed manufacturing overhead costs. Prepare Yem Company'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.$)$

Yem Company

Manufacturing Overhead Budget

Two Month Ended January $31$ and February $28$

Budgeted units to be produced

VOH cost per unit

Budgeted VOH

Budgeted FOH

Depreciation

Other FOH costs

Budgeted manufacturing overhead costs

Direct labor hours

Budgeted manufacturing overhead costs

Predetermined overhead allocation rate