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

Debit Credit

Beginning $0$

Direct materials used $1,100,000$

Direct labor used $230,000$

Overhead applied $363,000$

$1,607,000$ Cost of goods manufactured

Ending $86,000$

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

Only one job remains in work in process inventory at year$-$end. Its direct materials cost is $$32,000.$ How much direct labor cost and applied overhead are assigned to this job?