Lopez Company uses a job order cost accounting system that charges overhead to jobs on the...

Lopez Company uses a job order cost accounting system that charges overhead to jobs on the basis of direct material cost. At year-end, the Goods in Process Inventory account shows the following.

1.Determine the overhead rate used (based on direct material cost).

2.Only one job remained in the goods in process inventory at December 31, 2011. Its direct materials cost is $30,000. How much direct labor cost and overhead cost are assigned to it?