Yordi Company expects to produce 2 comma 000 units in January that will require 6 comma 000 hours of direct labor and 2 comma 210 units in February that will require 6 comma 630 hours of direct labor. Yordi budgets $ 12 per unit for variable manufacturing overhead; $ 2 comma 000 per month for depreciation; and $ 35 comma 890 per month for other fixed manufacturing overhead costs. Prepare Yordi'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.)