1. Bite Size Cupcakes applies factory overhead based on direct material costs. The company incurred the following costs during the year: direct materials costs of $625,000, direct labor costs $350,000; and factory overhead costs applied of $210,000. Using these facts answer the questions that follow.

2. what is the overhead rate for the year?

3. Assuming the company's $41,000 ending Work in Process inventory account for the year had $20,000 of direct material costs, determine the amount of direct labor costs.