Black Diamond Company produces snowboards. Each snowboard requires $2$ pounds of carbon fiber. Management reports that $5,400$ snowboards and $6,400$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that $154,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with $3,900$ snowboards and $4,400$ pounds of carbon fiber in inventory. Carbon fiber costs $$19$ per pound. Each snowboard requires $0\mathrm{.}5$ hour of direct labor at $$24$ per hour. Variable overhead is budgeted at the rate of $$12$ per direct labor hour. The company budgets fixed overhead of $$1,786,000$ for the quarter.

Problem $20-1$A $($Algo$)$ Part $3$

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