Black diamond company produces snow skis each game requires 2 pounds of carbon fiber accompanies management predicts that 5200 skis and 6200 pounds of carbon fiber will be an inventory on June 30 of the current year and the 150 2000 skis will be sold during the next third-quarter a set of two ski sales for $320 management wants to in the third quarter with 3700 skis and 4200 pounds of carbon fiber in inventory carbon fiber can be produced for $17 per pound each key requires .4 hours of direct labor at $22 per hour variable overhead is applied at the rate of $10 per direct labor our the company budget fixed overhead 101,784,000 for the quarter