Yogi Company expects to produce 2,050 units in January that will require 12,300 hours of direct labor and 2,200 units in February that will require 13,200 hours of direct labor. Yogi budgets $11 per unit for variable manufacturing overhead; $1,700 per month for depreciation; and $76,925 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.)