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 $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.