Yosko Company expects to produce 2,080 units in January that will require 6,240 hours of direct labor and 2,220 units in February that will require 6,660 hours of direct labor. Yosko budgets $11 per unit for variable manufacturing overhead; $1,600 per month for depreciation; and $39,250 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.)