Yordi Company expects to produce 2,040 units in January that will require 10,200 hours of direct labor and 2,300 units in February that will require 11,500 hours of direct labor. Yordi budgets $4 per unit for variable manufacturing overhead; $1,600 per month for depreciation; and $130,770 per month for other fixed manufacturing overhead costs. Prepare Yordi'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.) Yordi Company Manufacturing Overhead Budget Two Month Ended January 31 and February 28 January February Total VOH cost per unit Budgeted VOH Budgeted FOH Depreciation Other FOH costs Total budgeted FOH Budgeted manufacturing overhead costs Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate