b only please

20) Booth Manufacturing uses a job order costing system that charges overhead to jobs on the basis of direct material cost. At year-end, the Work in Process Inventory account shows the following. Debit Credit Balance Date Explanation Dec. 31 Direct materials cost 980,000 320,000 980,000 1,300,000 31 Direct labor cost 0 31 Overhead costs 637,000 1,937,000 31 To finished goods 1,818,000 119,000 a. Determine the overhead rate used (based on direct material cost). b. Only one job remained in the Work in Process inventory at December 31. Its direct materials cost is $60,000. How much direct labor cost and overhead cost are assigned to it