Problem
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, 800 for direct materials. $8, 600 for direct labor, and $6, 278 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 $4, 300 for direct labor. Calculate overhead cost to be added to Job W at year-end.