Lorenzo Company applies overhead to jobs on the basis of direct materials cost. At year-end, the Work in Process Inventory account shows the following. Work in Process Inventory Date Explanation Debit Credit Balance Dec. 31 Direct materials cost 1,100,000 1,100,000 31 Direct labor cost 250,000 1,350,000 31 Overhead applied 451,000 1,801,000 31 To finished goods 1,708,000 93,000

1. Determine the predetermined overhead rate used (based on direct materials cost).

2. Only one job remained in work in process inventory at December 31. Its direct materials cost is $28,000. How much direct labor cost and overhead cost are assigned to this job?