Yogi Company expects to produce 2,080 units in January that will require 10,400 hours of direct labor and 2,210 units in February that will require 11,050 hours of direct labor.

Yogi budgets $9 per unit for variable manufacturing overhead; $1,900 per month for depreciation; and $75,320 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.)