 dollar amount of 137.99. Same thing for August, we're gonna say it's gonna take 10,000 hours times $14 per hour means we have 140,000. We could copy this formula across. I'm just gonna do it a few times just to get the calculation, the formula in. This equals the 10,290 times the dollars per hour. And we could sum them up two different ways here. I'm gonna sum up the total hours for the quarter equals the sum of the total hours for the quarter for July, August, and September. And that'll give us 30,043 hours for the quarter. If we multiply those hours times, of course, the rate per hour, the budget for the quarter in dollars, $420,599. That should tie out if we add up the dollar amount for July, August, and September, which is $420,599. So now we can continue on to the factory overhead budget. And the factory overhead budget is usually pretty straightforward in a master budget such as this. So we'll go through this fairly quickly. There's gonna be two types of the overhead. We got the variable and the fixed portion in order to calculate the variable portion. Oftentimes we're going to have some added information such as a very variable factory overhead rate. So in this case, if we take a look at our information, we have a predetermined variable overhead rate per labor hour. So remember what that means is that we're basically using the labor in order to help us to allocate the overhead. So that's gonna be some kind of averaging method for us to allocate the overhead. We'll talk about how we come up with that number at a later time. In a master budget like this, they're gonna have to give us some format in which we will allocate the overhead. And so in this case, we have a variable portion, which is gonna be the 2.6 times the labor hours. And then we're also gonna have a fixed portion in this case, just being the depreciation of the 21,000. That one's not gonna change. It's gonna be fixed same rate over each month. So in order to work this problem, we're gonna have the total labor hours needed because that's our base on which we're gonna allocate the variable portion. And so we're gonna get that from the direct labor budget where we just calculated that. And so we have the 9,793 for July in August. And you can copy this across, of course. But I'm just gonna do it three times so we can see exactly where it's coming from August. We got it that 10,000 and September equals the 10,250. So those are the total direct total labor hours needed per month. And then we're gonna multiply that times the variable factory overhead rate, which is given to us in the problem. So here it's given at 2.6. So we're gonna say 2.6. And that's gonna be all the way across this, our dollars that we're basically going to allocate. Now, I want to point out here that that 2.6 does not mean 2.6 per hour as if we're paying it in wages is with this, although we're using labor hours, the 2.6 is allocating overhead, labor is just a way that we're going to use to allocate the overhead. So if we multiply that out, then we're going to say that this equals for July, the total labor hours times the factory overhead rate. It's the predetermined factory overhead rate. And then in August, we have the number of labor hours times the predetermined factory overhead rate. Yes, you could copy this across, but I'm just going to do the calculation so we could see it three times September times the predetermined overhead rate. And then we could total this up we could equal the sum of the variable overhead for July, August and September. All right, then we're going to have the budgeted fixed overhead. And in this problem, the fixed overhead is just going to be this 20 21,000 of depreciation. So that's going to be straightforward fixed fixed costs are pretty easy for us to budget for they're going to be the same each month. So that's pretty easy for us. So we're just going to say, All right, that's 21,000 per month. We know it's the depreciation. It looks like it's a straight line depreciation. So 21,000 each month, we're going to sum that up equals the sum of for the quarter of July, August, September, third quarter, we have the 63. So then if we add that up, that'll give us the total overhead for July. So this equals the variable portion plus the fixed portion will give us the total of 46461 for July, August. Yes, you can copy this cross but going to do it just so we can see it a few times, we've got the variable portion plus the fixed portion. And then not times not times delete equals the variable portion plus the fixed portion tab. And then we have the September variable portion plus fixed portion tab. And once again, we should be able to do this two different ways we could do the same calculation the variable portion for the quarter plus the fixed portion for the quarter or we can add up July, August and September quarters for the same 141, 111 in the formula bar here.