Yogi Company expects to sell $1,600$ units in January and $1,800$ units in February. The company expects to incur the following product costs:

Yiew the product costs.

The beginning balance in Finished Goods Inventory is $270$ units at $$164$ each for a total of $$44,280.$ Yogi Company uses FIFO inventory costing method. Prepare the cost of goods sold budget for Yogi Company for January and February. $($Abbreviations used VOH$=$ variable manufacturing overhead; FOH$=$ fixed manufacturing overhead.$)$

Yogi Company

Cost of Goods Sold Budget

Two Months Ended January $31$ and February $28$

January

February

Units produced and sold in each month

Total budgeted cost of goods sold