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Required information

Miami Solar manufactures solar panels for industrial use. The company budgets production of $5,100$ units $($solar panels$)$ in

July and $4,900$ units in August.

Each unit requires $3$ hours of direct labor at a rate of $$15$ per hour. The company applies variable overhead at the rate of $$13$ per direct

labor hour. Budgeted fixed factory overhead is $$187,000$ per month. Prepare a factory overhead budget for August.