E$12-2$ Overhead Application. The work in process account of Cumberland Inc. showed the fo:lowing at the end of September:

$\backslash$table$[[$Work in Proce$],[\backslash$table$[[$Materials$],[$Direct labor$]],\backslash$table$[[24,800],[20,160],[15,840]],$Finished goods,$48,600]]$

Materials charged to the work still in process amounted to $$5,560.$ Factory overhe. is applied as a percentage of direct labor cost.

Required: Compute the individual amounts of factory overhead and direct labor chargto work still in process. $($Round all amounts to four decimal places.$)$