The following information relates to Jackson,Inc.'s overhead costs for themonth:

Static budget variable overhead $ 7,200

Static budget fixed overhead $ 3,600

Static budget direct labor hours 1,200 hours

Static budget number of units 5,000 units

Jackson 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.

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