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 $6,500 for direct materials, $9,500 for direct labor, and $6,365 for overhead on its job cost sheet. Job W, which is still in process at year-end, shows charges of $2,600 for direct materials and $4,900 for direct labor.
Required:
Calculate the overhead cost be added to Job W at year-end.