please explain with equations :)

Required information Miami Solar manufactures solar panels for industrial use. The company budgets production of 4,200 units (solar panels) in July and 4,500 units in August. Each unit requires 4 hours of direct labor at a rate of $14 per hour. The company applies variable overhead at the rate of $18 per direct labor hout. Budgeted fixed factory overhead is $188,000 per month. Prepare a factory overhead budget for August