Black Diamond Company produces snowboards. Each snowboard requires $2$ pounds of carbon fiber. Management reports that $6,000$ snowboards and $7,000$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that $160,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with $4,500$ snowboards and $5,000$ pounds of carbon fiber in inventory. Carbon fiber costs $$25$ per pound. Each snowboard requires $0\mathrm{.}5$ hour of direct labor at $$30$ per hour. Variable overhead is budgeted at the rate of $$18$ per direct labor hour. The company budgets fixed overhead of $$1,792,000$ for the quarter.

$3.$ Prepare the direct labor budget for the third quarter.

$\backslash$table$[[$BLACK DIAMOND COMPANY,$],[$Direct Labor Budget,$],[$Units to produce,$],[,],[$Direct labor hours needed,$],[,],[$Cost of direct labor,$]]$