Answer:
1. Overhead rate = Overhead costs / Direct material costs
Overhead rate = $684,000 / $1,900,000
Overhead rate = 0.36
Overhead rate = 36%
2. How much direct labor cost and overhead cost are assigned to this job?
Total cost of job in process                      $71,000
Less: Overhead applied                            $7,920
           ($22,000 * 36%)
Less: Material cost of job in process        <u>$22,000</u>
Direct labor cost                                        <u>$41,080</u>
Hence, direct labor cost is $41,080 and Overhead cost is $7,920