#2: Sigma Corporation applies overhead cost to jobs on the basis of direct labor cost. Job V, which was started and completed during the current period, shows charges of $5,400 for direct materials, $8,800 for direct labor, and $6,248 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $4,400 for direct materials and $5,800 for direct labor.

Required: Calculate overhead cost to be added to Job W at year-end.