Yem Company expects to produce 2 comma 000 units in January that will require 8 comma 000 hours of direct labor and 2 comma 230 units in February that will require 8 comma 920 hours of direct labor. Yem budgets $ 4 per unit for variable manufacturing overhead; $ 900 per month for depreciation; and $ 83 comma 700 per month for other fixed manufacturing overhead costs. Prepare Yem'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.)