- X 1 Data Table Static budget variable overhead $ 7,000 Static budget fixed overhead $ 3,000 1,000 hours Static budget direct labor hours Static budget number of units 5,000 units Print Done The following information relates to Brook, Inc.'s overhead costs for the month: Click the icon to view the information.) Brook allocates manufacturing overhead to production based on standard direct labor hours. Compute the standard variable overhead allocation rate and the standard faxed overhead allocation rate. Select the formula, then enter the amounts and compute the standard variable overhead allocation rate. Standard variable overhead allocatiort rate Select the formula, then enter the amounts and compute the standard fixed overhead allocation rato. Standard fixed overhead allocation rate