Use the following information for the Quick Study below.

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.

QS $20-15$ Manufacturing: Factory overhead budget LO P$1$

Each unit requires $3$ hours of direct labor at a rate of $$16$ per hour. Variable factory overhead is budgeted to be $70\%$ of direct labor cost, and fixed factory overhead is $$171,000$ per month. Prepare a factory overhead budget for August.

$\backslash$table$[[$MIAMI SOLAR$],[$Factory Overhead Budget,$],[$For Month Ended August $31,],[,],[,],[,],[$Budgeted total overhead,