Black diamond company produces snow skis each game requires 2 pounds of carbon fiber the companies management for Jake's 5200 skis and 6200 pounds of carbon fiber will be in event inventory on June 30 of the current year and 152,000 skis will be sold during the next third-quarter a set of two ski shells for $320 management wants to in the third quarter with 3700 skis and 4200 pounds of carbon fiber and amatory carbon fiber can be produced for $17 per pound each camera cars 0.4 hours of direct labor for $22 per hour variable overhead is applied at the rate of $10 per direct labor our the company budgets fixed overhead at 1,774,000 For the quarter