Current Attempt in Progress Bramble Sleep Systems manufactures nylon mesh hammocks for a chain of retail outlets located throughout the southeast. The company plans to manufacture and sell 27,000 hammocks during the fourth quarter. Overhead costs are expected to include: Variable indirect materials $ 5.00 per hammock Variable indirect labor $ 12.50 per hammock Other variable overhead $ 3.25 per hammock Salaries $ 60,000 per quarter Insurance $ 6,000 per quarter Depreciation $ 26,000 per quarter