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Yancey Company expects to produce 2,090 units in January that will require 4,180 hours of drect labor and 2,230 unts in February that will require 4.460 hours of direct iabor. Yancey budgets $5 per unit for variable manufacturing overhead; $1,400 per month tor depreciation; and $22,360 per month tor other fixed manutacturing crerhead costs. Prepare Yancey's manufacturing ovethead budget for January and February, including the predetermined overhesd allocaton rate using direct labor hours as the allocation baso. (Abbroviatons used. voH = variable manutichiring overthead. FOH= foxed manulacturing overtead.)