Required Information [The following information applies to the questions displayed below.) Black Diamond Company produces snow skls. Each skl requires 1 pounds of carbon fiber. The company's management predicts that 5,900 skls and 6,900 pounds of carbon fiber will be in Inventory on June 30 of the current year and that 159,000 skls will be sold during the next (third) quarter. A set of two skls sells for $390. Management wants to end the and 4,900 pounds of carbon fiber In Inventory. Carbon fiber can be purchased for $24 per pound. Each skl requires 0.6 hours of direct labor at $29 per hour. Variable overhead is applied at the rate of $17 per direct labor hour. The company budgets fixed overhead of $1,791,000 for the quarter. Required: 1. Prepare the third-quarter production budget for skis. BLACK DIAMOND COMPANY Production Budget (in units) Third Quarter Required units of available production Units to be manufactured