Booth Manufacturing Uses a Job Order Costing System That Charges

Booth Manufacturing uses a job order costing system that charges overhead to jobs on the basis of direct material cost. At year-end, the Work in Process Inventory account shows the following.
$$\begin{array} { | l | l | c | r | r | } \hline \text { Date } & \text { Explanation } & \text { Debit } & \text { Credit } & \text { Balance } \\\hline \text { Dec. 31 } & \text { Direct materials cost } & 980,000 & & 980,000 \\\hline 31 & \text { Direct labor cost } & 320,000 & & 1,300,000 \\\hline 31 & \text { Overhead costs } & 637,000 & & 1,937,000 \\\hline 31 & \text { To finished goods } & & 1,818,000 & 119,000 \\\hline\end{array}$$ a. Determine the overhead rate used (based on direct material cost).
b. Only one job remained in the Work in Process inventory at December 31. Its direct materials cost is $60,000. How much direct labor cost and overhead cost are assigned to it?