Yogi Company expects to produce 2,000 units in January that will require 8,000 hours of direct labor and 2,280 units in February that will require 9,120 hours of direct labor. Yogi budgets $2 per unit for variable manufacturing overhead; $900 per month for depreciation; and $88,980 per month for other fixed manufacturing overhead costs. Prepare Yogi'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.) Yogi Company Manufacturing Overhead Budget Two Month Ended January 31 and February 28 JanuaryFebruary Total Budgeted units to be produced VOH cost per unit Budgeted VOH Budgeted FOH Depreciation Other FOH costs Total budgeted FOH Budgeted manufacturing overhead cost:s Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate