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 $6,100 for direct materials, $9,900 for direct labor, and $6,039 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $4,300 for direct materials and $5,800 for direct labor.

Required:

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