Yordi Company expects to produce 2,080 units in January that will require 10,400 hours of direct labor and 2,290 units in February that will require 11,450 hours of direct labor. Yordi budgets $8 per unit for variable manufacturing overhead; $2,000 per month for depreciation; and $89,770 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.)