The Work in Process Inventory Account for Corbett Company for the Month

The Work in Process Inventory account for Corbett Company for the month ended June 30 appears below.
$\begin{array}{|c|c|}\hline{\text { Work in Process Inventory }} & \\\hline \text { Beginuing Balance } \quad 0 & \text { Completed } \quad 135,800 \\\hline \text { Direct Materials } \quad\quad 38,200 & \\\hline \text { Direct Labor } \quad\quad\quad 48,000 & \\\hline \text { Overhead } \quad\quad\quad\quad 86,400& \\\hline\end{array}$
Overhead is applied based on direct labor dollars. Direct material costs for the one job remaining in work in process on June 30 was $12,300.
a. What was the overhead rate used to apply overhead to jobs?
b. Determine the amount of direct labor charged to the one remaining job.