the third quarter with $3,600$ snowboards and $4,100$ 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. Variable overhead is budgeted at the rate of $$9$ per direct labor hour. The company budgets fixed overhead of $$1,783,000$ for the quarter.

Problem $20-1$A $($Algo$)$ Part $1$

Required:

Prepare the production budget for the third quarter. Hint: Desired ending inventory units are given.

$\backslash$table$[[$BLACK DIAMOND COMPANY$],[,$Production Budget $($in units$)],[$Add: Desired ending inventory units,$],[$Budgeted sales units,$],[$Total required units,$],[$Less: Beginning inventory units,$],[$Units to produce,$]]$