Yem Company expects to produce 2 comma 070 units in January that will require 8 comma 280 hours of direct labor and 2 comma 270 units in February that will require 9 comma 080 hours of direct labor. Yem budgets $ 4 per unit for variable manufacturing overhead; $ 1 comma 600 per month for depreciation; and $ 93 comma 880 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.