Black Diamond Company produces snowboards. Each snowboard requires $2$ pounds of carbon fiber.

Management reports that $5,000$ snowboards and $6,000$ pounds of carbon fiber are in inventory at the

beginning of the $3$rd Quarter, and that $150,000$ snowboards are budgetted to be sold during the third quarter.

Management wants to end the $3$rd Quarter with $3,500$ snowboards and $4,000$ pounds of carbon fiber in

inventory. Carbon fiber costs $$15$ per pound. Each snowboard requires $0\mathrm{.}5$ hour of direct labor at $$20$ per

hour. Variable overhead is budgeted at a rate of $$8$ per direct labor hour. The Company budgets fixed

overhead of $$1,782,000$ for the $3$rd Quarter.