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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. 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 $38,000. How much direct labor cost and overhead cost are assigned to this job? Determine the predetermined overhead rate used (based on direct materials cost) Only one job remained in work in process inventory at December 31 . Its direct materials cost is $38,000. How much direct labor cost and overhead cost are assigned to this job