$\backslash$table$[[$Work in Process Inventory$],[$Beginning$,0,,],[$Direct materials used,$1,500,000,,],[$Direct labor used,$260,000,,],[$Overhead applied,$465,000,,],[,,2,150,000,$Cost of goods manufactured$],[$Ending$,75,000,,]]$

Determine the predetermined overhead rate used $($based on direct materials cost$).$

Only one job remains in work in process inventory at year$-$end. Its direct materials cost is $$35,000.$ How much direct labor cost and applied overhead are assigned to this job?