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. Required: Should any overhead cost be added to Job W at year-end? If so, how much? Explain. During the current month, Carolina Furniture charged $30,000 of direct materials, $40,000 of direct labor, and $90,000 of manufacturing overhead to work in process. The company uses a standard cost system and its month-end variances are as follows: The ending balance in the Work in Process Inventory account exceeds the beginning balance by $2,000. The total standard cost per unit is $10. Compute the following: A. The actual direct materials costs incurred during the month $ B. The actual direct labor costs incurred during the month $ C. The actual manufacturing overhead costs incurred during the month $ D. The number of units completed during the month $