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Black Diamond Company produces snowboards. Each snowboard requires $2$ pounds of carbon fiber. Management reports

that $6,000$ snowboards and $7,000$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that

$160,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with

$4,500$ snowboards and $5,000$ pounds of carbon fiber in inventory. Carbon fiber costs $$25$ per pound. Each snowboard

requires $0\mathrm{.}5$ hour of direct labor at $$30$ per hour. Variable overhead is budgeted at the rate of $$18$ per direct labor hour.

The company budgets fixed overhead of $$1,792,000$ for the quarter.

Prepare the direct materials budget for the third quarter.

Answer is not complete.

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

$-$ Units to produce

$-$ Direct labor hours needed

$-$ Cost of direct labor

$3.$ Prepare the direct overhead budget for the third quarter.

$-$ Direct labor hours needed

$-$ Budgeted variable overhead

$-$ Budgeted total factory overhead