Refer to the data from Johnson, Inc. in Short Exercises S23- 6 and S23-7. The ­following information relates to the company’s overhead costs for the month:

Static budget variable overhead .......$ 9,000

Static budget fixed overhead .........$ 4,500

Static budget direct labor hours ........1,800 hours

Static budget number of glasses .........6,000 glasses

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. Compute the standard variable overhead allocation rate and the standard fixed overhead allocation rate.