Miami Solar manufactures solar panels for industrial use. The company budgets production of $4,200$ units $($solar panels$)$ in July and $5,500$ units in August.

Each unit requires $3$ hours of direct labor at a rate of $$18$ per hour. The company applies variable overhead at the rate of $$17$ per direct labor hour. Budgeted fixed factory overhead is $$176,000$ per month. Prepare a factory overhead budget for August.