Yosko Company expects to produce $2,070$ units in January that will require $4,140$ hours of direct labor and $2,230$ units in February that will require $4,460$ hours of direct labor. Yosko Company budgets $$6$ per unit for variable manufacturing overhead; $$2,100$ per month for depreciation; and $$10,800$ per month for other fixed manufacturing overhead costs. Prepare Yosko Company'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.$)$

Yosko Company

Manufacturing Overhead Budget

Two Month Ended January $31$ and February $28$

Budgeted VOH

Other FOH costs

Budgeted budgeted FOH

Direct labor hours

Budgeted manufacturing overhead costs

Predetermined overhead allocation rate

to