Yordi Company expects to produce 2,030 units in January that will require 6.090 hours of drect labor and 2,200 units in February that will require 6,600 hours of direct labor. Yordi budgets 52 pet unit for variable manufacturing overhead; $1,100 per month for depreciation; and $32,740 per month for other fixed manufacturing overhead costs. Prepare Yordis manufacturing overhead budgot for January and Februacy, including the predetermined overhead allocation rate using direct labor hours as the allocation base. (Abbreviations used: voH = varlable manufacturing cvinihaat; FOH = Fixed manufacturing overhead.)