Required Information [The following information applies to the questlons displayed below.] Black Dlamond Company produces snowboards. Each snowboard requlres 1 pounds of carbon fiber. Management reports that 5,900 snowboards and 6,900 pounds of carbon fiber are In Inventory at the beginning of the third quarter, and that 159,000 snowboards are budgeted to be sold during the third quarter. Management wants to end the third quarter with 4,400 snowboards and 4,900 pounds of carbon fiber in Inventory. Carbon fiber costs $24 per pound. Each snowboard requires 0.6 hour of direct labor at $29 per hour. Varlable overhead is budgeted 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 production budget for the third quarter. Hint: Desired ending Inventory units are given