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 $5,800 for direct materials, $8,800 for direct labor, and $5,808 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $3,700 for direct materials and $4,100 for direct labor.

1b. How much overhead cost should be applied to Job W?