Black Diamond Company produces snowboards. Each snowboard requires $3$ pounds of carbon fiber. Management reports that $5,500$ snowboards and $6,500$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that $155,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with $4,000$ snowboards and $4,500$ pounds of carbon fiber in inventory. Carbon fiber costs $$20$ per pound. Each snowboard requires $0\mathrm{.}4$ hour of direct labor at $$25$ per hour. Variable overhead is budgeted at the rate of $$13$ per direct labor hour. The company budgets fixed overhead of $$1,787,000$ for the quarter.

$4.$ Prepare the factory overhead budget for the third quarter.