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Required information

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Black Diamond Company produces snowboards. Each snowboard requires $3$ pounds of carbon fiber. Management reports that $5,100$ snowboards and $6,100$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that $151,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with $3,600$ snowboards and $4,100$ pounds of carbon fiber in inventory. Carbon fiber costs $$16$ per pound, Each snowboard requires $0\mathrm{.}5$ hour of direct labor at $$21$ per hour. Variable overhead is budgeted at the rate of $$9$ per direct labor hour. The company budgets fixed overhead of $$1,783,000$ for the quarter.

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

$\backslash$table$[[$BLACK DIAMOND COMPANY,$],[$Direct Labor Budget,$],[$Units to produce,,$],[,,],[$Direct labor hours needed,,$],[,,],[$Cost of direct labor,,$]]$