The following information relates to Brook, Inc.$\text{'}$s overhead costs for the month:

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Brook, Inc. allocates manufacturing overhead to production based on standard direct labor hours. Compute the standard variable overhead allocation rate and the standard fixed overhead allocation rate. $($Round to the nearest cent as needed, X$.$XX$.)$

Select the formula, then enter the amounts and compute the standard variable overhead allocation rate.

Standard variable overhead

$=$

allocation rate

Information

$\backslash$table$[[$Static budget variable overhead,$$,3,600],[$Static budget fixed overhead,$$,2,400],[$Static budget direct labor hours,$1,200$ hours,$],[$Static budget number of units,$3,000$ units,$]]$