Black Diamond Company produces snowboards. Each snowboard requires $2$ pounds of carbon fiber. Management reports that $6,100$ snowboards and $7,100$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that $161,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with $4,600$ snowboards and $5,100$ pounds of carbon fiber in inventory. Carbon fiber costs $$10$ per pound. Each snowboard requires $0\mathrm{.}5$ hour of direct labor at $$15$ per hour. Variable overhead is budgeted at the rate of $$5$ per direct labor hour. The company budgets fixed overhead of $$1,793,000$ for the quarter$\mathrm{.}3.$ Prepare the direct labor budget for the third quarter.