Yordi Company expects to produce 2,100 units in January that will require 4,200 hours of direct labor and 2,260 units in February that will require 4,520 hours of direct labor. Yordi budgets $9 per unit for variable manufacturingoverhead; $1,100 per month fordepreciation; and $35,960 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 manufacturingoverhead; FOH= fixed manufacturingoverhead.