Apply Overhead to a Job [LO2]

Winston Company applies overhead cost to jobs on the basis of direct labor cost. Job X, which was started and completed during the current period, shows charges of $18,000 for direct materials,

$10,000 for direct labor, and $15,000 for overhead on its job cost sheet. Job Q, which is still in process at year-end, shows charges of $20,000 for direct materials, and $8,000 for direct labor.

Required:

Should any overhead cost be added to Job Q at year-end? If so, how much? Explain.