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 $6,400 for direct materials, $9,200 for direct labor, and $5,520 for overhead on its job cost sheet Job W, which is still in process at year-end, shows charges of $3,200 for direct materials and S4,100 for direct labor. Required: Calculate overhead cost to be added to Job W at year-end. erhead cost