Yosko Company expects to produce 2,060 units in January that will require 8,240 hours of direct labor and 2,270 units in February that will require 9,080 hours of direct labor. Yosko budgets $8 per unit for variable manufacturing overhead; \$1,100 per month for depreciation; and $50,860 per month for other fixed manufacturing overhead costs. Prepare Yosko'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.)