Black Diamond Company produces snowboards. Each snowboard requires $1$ pounds of carbon fiber. Management reports that $5,900$ snowboards and $6,900$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that $159,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with $4,400$ snowboards and $4,900$ pounds of carbon fiber in inventory. Carbon fiber costs $$24$ per pound. Each snowboard requires $0\mathrm{.}6$ hour of direct labor at $$29$ per hour. Variable overhead is budgeted at the rate of $$17$ per direct labor hour. The company budgets fixed overhead of $$1,791,000$ for the quarter. prepare the factory overhead budget for the third quarter