The following information relates to Morgan, Inc.'s overhead costs for the month:
Static budget variable overhead .................... $7,800
Static budget fixed overhead ....................... $3,900
Static budget direct labor hours .............. 1,300 hours
Static budget number of units ................ 5,200 units
Morgan 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?