Yandell company expects to produce 2010 units in january that will require 12,060 hours of direct labor and 2,280 units in February that will require 13,680 hours of direct labor. Yandell budgets $7 per unit for variable manufacturing overhead; $1,600 per month for depreciation; and $163,565 per month for other fixed manufacturing overhead costs. Prepare Yandell's manufacturing over head 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.