Lopez Company uses a job order cost accounting system that charges overhead to jobs on the basis of direct material cost. At year-end, the Goods in Process Inventory account shows the following.

Date	Explanation	Debit	Credit	Balance
2011
Dec. 31	Direct materials cost	1,700,000		1,700,000
31	Direct labor cost	290,000		1,990,000
31	Overhead costs	646,000		2,636,000
31	To finished goods		2,547,000	89,000

1.	Determine the overhead rate used (based on direct material cost). (Omit the "%" sign in your response.)

Overhead rate

%

2.	Only one job remained in the goods in process inventory at December 31, 2011. Its direct materials cost is $37,000. How much direct labor cost and overhead cost are assigned to it? (Round your answers to the nearest dollar amount. Omit the "$" sign in your response.)

Direct labor cost	$
Overhead cost	$