Beginning balance in the work in process inventory account was $0. During the period, the Work in Process Inventory account was debited for $42,000 of Direct Material, $70,000 of Direct Labor, and $91,000 of Overhead. The Work in Process Inventory account was credited for $135,800 for work transferred out of Work in Process to Finished Goods Inventory. Overhead is applied based on direct labor dollars. Direct material costs for the one job remaining in work in process at the end of the period was $12,300.

What was the overhead rate used to apply overhead to jobs?

Determine the amount of direct labor charged to the one remaining job.