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

that $6,700$ snowboards and $7,700$ pounds of carbon fiber are in inventory at the beginning of the third quarter, and that

$167,000$ snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with

$5,200$ snowboards and $5,700$ pounds of carbon fiber in inventory. Carbon fiber costs $$16$ per pound. Each snowboard

requires $0\mathrm{.}5$ hour of direct labor at $$21$ per hour. Varlable overhead is budgeted at the rate of $$11$ per direct labor hour. The

company budgets fixed overhead of $$1,799,000$ for the quarter.

Prepare the direct labor budget for the third quarter.