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 $1,900,0001,900,000$

$31$ Direct labor cost $200,0002,100,000$

$31$ Overhead applied $608,0002,708,000$

$31$ To finished goods $2,637,00071,000$

$1.$ 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 $$29,000.$ How much direct labor cost and overhead cost are assigned to this job?