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 $5,200 for direct materials, $9,800 for direct labor, and $7,056 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $3,900 for direct materials and $5,700 for direct labor Required: Calculate overhead cost to be added to Job W at year-end. Overhead cost