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 $5,000 for direct materials, $8,700 for direct labor, and $5,655 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $3,300 for direct materials and $5,000 for direct labor. Required: Calculate overhead cost to be added to Job W at year-end. Overhead cost