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.

$\backslash$table$[[,$Work in Process Inventory,,$],[$Beginning$,0,,],[,,,],[$Direct materials used,$1,600,000,,],[$Direct labor used,$210,000,,],[$Overhead applied,$736,000,,],[,,2,462,000,$ Cost of goods manufactured,$],[$Ending$,84,000,,]]$

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

$2$ Only one job remains in work in process inventory at year$-$end. Its direct materials cost is $$27,000.$ How much direct labor cost and applied overhead are assigned to this job?