9. Prepare a silk-screen overhead expenses budget (use production budget) for Sweats Galore for the year ending December 31, 2008 SWEATS GALORE Silk-Screen Overhead Expenses Budget For the Year Ending December 31, 2008 Quarter 1 2 3 4 Year Variable expenses: Ink Maintenance Utilities Graphics design Total variable expenses Fixed expenses: Rent Maintenance Utilities Graphics design Property taxes and insurance Depreciation Total fixed expenses Total silk-screen overhead Direct silk-screen hours Overhead rate per silk-screen hour