Miami Solar manufactures solar panels for industrial use. The company budgets production of 4,100 units (solar panels) in July and 5,400 units in August. Each unit requires 3 hours of direct labor at a rate of $16 per hour. The company applies variable overhead at the rate of $19 per direct labor hour. Budgeted fixed factory overhead is $188,000 per month. Prepare a factory overhead budget for August.