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 $6,600 for direct materials, $9,700 for direct labor, and $6,887 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $3,400 for direct materials and $4,600 for direct labor.

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