Yorci Company expects to produce 2,050 units in January that will require 6,150 hours of direct labor and 2,220 units in February that will require 6,660 hours of direct labor. Yordi budgots $2 per unit for variable manufacturing overhead; $1,200 per month for depreciation; and $71,390 per month for other fxed manufacturing overhead costs Prepare Yordis manufacturing overhead budget for January and February, including the predetermined overhead allocation rate using direct iabor hours as the allocation base, (Abbreviations used; VOH = variable manufacturing overhead; FOH= fixed manufacturing ovechead.)