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Black Diamond Company produces snowboards. Each snowboard requires $3$ poun that $5,100$ snowboards and $6,100$ pounds of carbon fiber are in inventory at the bes $151,000$ snowboards are budgeted to be sold during the third quarter. Managemen $3,600$ snowboards and $4,100$ pounds of carbon fiber in inventory. Carbon fiber cos requires $0\mathrm{.}5$ hour of direct labor at $$21$ per hour. Variable overhead is budgeted at company budgets fixed overhead of $$1,783,000$ for the quarter.

$2.$ Prepare the direct materials budget for the third quarter.