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 $6,900 for direct materials, $9,800 for direct labor, and $6,174 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $2,800 for direct materials and $5,300 for direct labor.

How much overhead cost should be applied to job W?