The simply supported beam is made of timber that has an allowable bending stress of $\sigma_{\text {allow }}=1.20 \mathrm{ksi}$ and an allowable shear stress of $\tau_{\text {allow }}=100$ psi. Determine its smallest dimensions to the nearest $\frac{1}{8}$ in. if it is rectangular and has a height-to-width ratio of 1.5.