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Winston Company applies overhead cost to jobs on the basis of direct labor cost. Job X, which was started and completed during the current period,

Winston Company applies overhead cost to jobs on the basis of direct labor cost. Job X, which was started and completed during the current period, shows charges of $6,700 for direct materials, $8,400 for direct labor, and $4,956 for overhead on its job cost sheet. Job Q, which is still in process at year-end, shows charges of $3,300 for direct materials, and $5,200 for direct labor. Required: Calculate the overhead cost to be added to Job Q at year-end.

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