Bonita Sleep Systems manufactures nylon mesh hammocks for a chain of retail outlets located throughout the southeast. The company plans to manufacture and sell 28,000 hammocks during the fourth quarter. Overhead costs are expected to include:

	Variable indirect materials		$	4.75		per hammock
	Variable indirect labor		$	11.25		per hammock
	Other variable overhead		$	3.25		per hammock
	Salaries		$	50,000		per quarter
	Insurance		$	6,000		per quarter
	Depreciation		$	25,000		per quarter

Prepare Bonita's manufacturing overhead budget for the fourth quarter.

4th Quarter Variable overhead $