Refer to the data from Johnson, Inc., in S23-6 and S23-7. The following information relates to the company€™s overhead costs:

Johnson allocates manufacturing overhead to production based on standard direct labor hours. Last month, Johnson reported the following actual results: actual variable overhead, $10,200; actual fixed overhead, $2,830.
Requirement
1. Compute the standard variable overhead rate and the standard fixed overheadrate.

Sta tic budget variable overhead $ 9,000 Static budget fixed overhead Static budget direct labor hours Static budget number of glasses $ 4,500 1,800 hours 6,000