Yordi Company expects to produce 2,100 units in January that will require 4,200 hours of direct labor and 2,280 units in February that will require 4,560 hours of direct labor. Yordi budgets $9 per unit for variable manufacturing overhead; $1,900 per month for depreciation; and $22,190 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.)