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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,

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 $6,100 for direct materials, $9,300 for direct labor, and $5,766 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $4,000 for direct materials and $4,500 for direct labor.Calculate overhead cost to be added to Job W at year-end.

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