Yogi Company expects to produce 2,040 units in January that will require 8,160 hours of direct labor and 2,230 units in February that will require 8,920 hours of direct labor. Yogi budgets $9 per unit for variable manufacturing overhead; $1,400 per month for depreciation; and $47,705 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 January February Total VOH cost per unit Budgeted VOH Budgeted FOH Depreciation Other FOH costs Total budgeted FOH Budgeted manufacturing overhead costs Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate