Question: Sigma Corporation applies overhead cost to jobs on the basis of direct labor cost. Job V. which w...

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 $5,000 for direct materials, $8,000 for direct labor, and $6,000 for overhead on its job cost sheet. Job W. which is still in process at year-end, shows charges of $2,500 for direct materials and $4,000 for direct labor.

how will the costs included in job w's cost sheet be reported within sigma corporation's financial statements at the end of the year?