Sanchez Sleep Systems manufactures nylon mesh hammocks for a chain of retail outlets located throughout the southeast. The company plans to manufacture and sell 30,000 hammocks during the fourth quarter. Overhead costs are expected to include: Variable indirect materials $ 4.25 per hammock Variable indirect labor $ 11.50 per hammock Other variable overhead $ 3.25 per hammock Salaries $ 60,000 per quarter Insurance $ 5,000 per quarter Depreciation $ 26,000 per quarter Prepare Sanchez's manufacturing overhead budget for the fourth quarter. Variable overhead Fixed overhead $ $ 4th Quarter