McClean supplies restaurants with many sanitation supplies $($such as paper towels and soaps$).$ Assume that the manufacturing plant processing the sanitation supplies anticipated incurring a total of $$6,160,000$ of manufacturing overhead during the year. Of this amount, $$2,640,000$ is fixed. Manufacturing overhead is allocated based on machine hours. The plant anticipates running the machines $440,000$ hours next year.

Required:

$1.$ Compute the standard variable overhead rate.

$2.$ Compute the fixed overhead rate.

$3.$ Compute the standard total overhead rate.