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

that $6,400$ snowboards and $7,400$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that

$164,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with

$4,900$ snowboards and $5,400$ pounds of carbon fiber in inventory. Carbon fiber costs $$13$ per pound. Each snowboard

requires $0\mathrm{.}5$ hour of direct labor at $$18$ per hour. Variable overhead is budgeted at the rate of $$8$ per direct labor hour. The

company budgets fixed overhead of $$1,796,000$ for the quarter.

Prepare the factory overhead budget for the third quarter.