Black Diamond Company produces snowboards. Each snowboard requires $2$ pounds of carbon fiber. Management reports that $5,600$ snowboards and $6,600$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that $156,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with $4,100$ snowboards and $4,600$ pounds of carbon fiber in inventory. Carbon fiber costs $$21$ per pound. Each snowboard requires $0\mathrm{.}5$ hour of direct labor at $$26$ per hour. Variable overhead is budgeted at the rate of $$14$ per direct labor hour. The company budgets fixed overhead of $$1,788,000$ for the quarter. Prepare the direct materials budget for the third quarter.