Swifty Sleep Systems manufactures nylon mesh hammocks for a chain of retail outlets located throughout the southeast. The company plans to manufacture and sell 25,000 hammocks during the fourth quarter. Overhead costs are expected to include: Variable indirect materials 4.25 per hammock Variable indirect labor $ 11.00 per hammock Other variable overhead $ 3.25 per hammock Salaries $ 50,000 per quarter Insurance $ 6,000 per quarter Depreciation $ 28,000 per quarter Prepare Swifty's manufacturing overhead budget for the fourth quarter. Variable overhead Fixed overhead $ 4th Quarter