Bramble Sleep Systems manufactures nylon mesh hammocks for a chain of retail outlets located throughout the southeast. The company plans to manufacture and sell 20,000 hammocks during the fourth quarter. Overhead costs are expected to include: Variable indirect materials $ 4.50 per hammock Variable indirect labor $ 12.00 per hammock Other variable overhead $ 3.25 per hammock Salaries $ 60,000 per quarter Insurance $ 6,000 per quarter Depreciation $ 24,000 per quarter Prepare Bramble's manufacturing overhead budget for the fourth quarter. 4th Quarter Variable overhead $ Fixed overhead